Chuck Wagon Grills, Inc., makes a single product-a handmade specialty barbecue grill that it sells for $200. Data for last year's operations follow Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit 10,100 8,400 1,700 3 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative S 60 40 10 30 Total variable cost per unit S 140 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative s 190,000 320,000 Total fixed costs S 510,000 Required: 1 Assume that the company uses variable costing Compute the unit product cost for one barbecue grill