Chuck Wagon Grills, Inc., makes a single product a handmade specialty barbecue grill that it sells for $205. Data for last year's operations follow: Units in beginning inventory Units produced 9,900 9,200 Units sold Units in ending inventory 700 Variable costs per unit 64 Direct materials Direct labor 33 Variable manufacturing overhead 13 Variable selling and administrative 16 126 Total variable cost per unit Fixed costs: 316,800 Fixed manufacturing overhead 510,000 Fixed selling and administrative 826,800 Total fixed costs Required: 1. Assume that the company uses absorption costing. Compute the unit product cost for one barbecue grill. Unit product cost