Chuck Wagon Inc., makes a single product--a handmade specialty barbecue grill that it sells for Data for last year's operations follow: Units in beginning inventory Units produced 10,300 Units sold 8,200 Units in ending inventory 2,100 Variable costs per unit: Direct materials 80 Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit 140 Fixed costs: Fixed manufacturing overhead 190,000 Fixed selling and administrative 290,000 Total fixed costs 480,000 Required 1. Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill. Unit product cost