Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 2,900 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 64 60 7 10 $ $ $110,200 $ 214,600 The absorption costing unit product cost was: Multiple Choice $131 per unit $169 per unit Fixed me Fixed selling and administrative expense $ 214,60 The absorption costing unit product cost was: Multiple Choice $131 per unit O $169 per unit $124 per unit $253 per unit