Variable selling and administrative expense Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced Variable costs per uniti Direct materials Direct labor Variable manufacturing overhead 10,300 $ 90 $ 71 $4 $ 12 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense There were no beginning or ending inventories. The absorption costing unit product cost was: $360,500 $813,700 Multiple Choice $200 per unit $161 per unit $291 per unit