Olds 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: $104 $86 $11 $14 $199,800 Fixed manufacturing overhead $394,200 Fixed selling and administrative expense 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 $325 per unit $201 per unit $190 per unit $238 per unit