Chuck Wagon Grills, Inc., makes a single product--a handmade specialty barbecue grill that it sells for $210. Data for last year's operations follow: Units in beginning in Units produced 10,000 9,200 Units sold 800 Units in ending inventory Variable costs per unit: 60 Direct materials Direct labor Variable manufacturing overhead 14 Variable selling and administrative Total variable cost per unit 127 Fixed costs: Fixed manufacturing overhead 340,000 520,000 Fixed selling and administrative Total fixed costs 860,000 Required: 1. Assume that the company uses absorption costing. Compute the unit product cost for one barbecue grill. Unit product cost