Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: 3,200 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense ta ta ta ta 40 25 14 5 $256,000 $259,200 There were no beginning or ending inventories. The variable costing unit product cost was: There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $70 per unit O $79 per unit O $84 per unit $159 per unit Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 5,400 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense A A A A $ $ 88 79 7 13 $210,600 $388,800 There were no beginning or ending inventories. The absorption costing unit product cost was: There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $298 per unit $167 per unit $174 per unit $213 per unit