Moon Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		10,400
Variable costs per unit:
Direct materials	$	110
Direct labor	$	99
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	11
Fixed costs:
Fixed manufacturing overhead	$	343,200
Fixed selling and administrative expense	$	717,600

There were no beginning or ending inventories. The absorption costing unit product cost was:

Multiple Choice

• $209 per unit

• $249 per unit

• $216 per unit

• $329 per unit