Olds Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,300 Variable costs per unit: Direct materials $120 Direct labor $116 Variable manufacturing overhead $4 Variable selling and administrative expenses $10 Fixed costs: Fixed manufacturing overhead $273,900 Fixed selling and administrative expenses $589,300 There were no beginning or ending inventories. The absorption costing unit product cost was: $236 $273 $240 $354