TB MC Qu. 8-53 (Algo) Beamish Incorporated, which produces a single... Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 10,900 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead $ 51 $ 50 $ 5 Variable selling and administrative expense $ 9 Fixed costs: Fixed manufacturing overhead $359,700 Fixed selling and administrative expense $817,500 There were no beginning or ending inventories. The absorption costing unit product cost was: