Chuck Wagon Grills, Inc., makes a single product a handmade specialty barbecue grill that it sells for $300. Data for last year's operations follow Units in beginning inventory Units produced 10,400 8,300 Units sold 2,100 Units in ending inventory Variable costs per unit. 80 Direct materials Direct labor 40 Variable manufacturing overhead 10 Variable selling and administrative 30 160 Total variable cost per unit Fixed costs: 220,000 Fixed manufacturing overhead Fixed selling and administrative 760,000 980,000 Total fixed costs Required 1. Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill. Unit product cost