QUESTION 4 Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: 8000 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 There were no beginning or ending inventories. The absorption costing unit product cost was $ 37 $56 $4 $2 $312.000 5448,000 $194 per unit $136 per unit $97 per unit $93 per unit