Chuck Wagon Inc., makes a single product--a handmade specialty barbecue grill that it sells for last years operations follow. Units in beginning inventory 9,700 Units produced 8,800 Units sold 900 Units in ending inventory Variable costs per unit 80 Direct materials Direct labor Variable manufacturing overhead 30 Variable selling and administrative 140 Total variable cost per unit Fixed costs: 180,000 Fixed manufacturing overhead 240,000 Fixed selling and administrative 420,000 Total fixed costs Required: unit product cost for one barbecue 1. Assume that the company uses variable costing. Compute the Unit product cost