QUESTION 4 Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,000 Variable costs per unit: Direct materials $ 37 Direct labor $ 56 Variable manufacturing overhead $4 Variable selling and administrative expense $ 2 Fixed costs: Fixed manufacturing overhead $ 312,000 Fixed selling and administrative expenso $448,000 There were no beginning or ending inventories. The absorption costing unit product cost was: $136 per unit $93 per unit $97 per unit $194 per unit