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 Units sold Units in ending inventory Variable costs per unit: 10,000 9,000 1,000 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $ 80 40 10 30 Total variable cost per unit $160 Fixed costs Fixed manufacturing overhead Fixed selling and administrative $ 170,000 740,000 Total fixed costs $ 910,000 Required 1. Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill nit product cost