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 10,000 8,300 Units sold 1.700 Units in ending inventory Variable costs per unit: 60 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative 140 Total variable cost per unit Fixed costs: 210,000 Fixed manufacturing overhead Fixed selling and administrative 910,000 Total fixed costs 1,120,000 Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill. Unit product cost