Leamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 8,000 37 56 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 LA LA LA LA $ $ $ $ 4 2 $ 312,000 $ 448,000 The budgeted production or denominator level is 8,000. There were no beginning or ending inventories. The absorption costing unit product cost was: $93 per unit $136 per unit $97 per unit $194 per unit