Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,600 Variable costs per unit: Direct materials $ 149 Direct labor $ 112 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 11 Fixed costs: Fixed manufacturing overhead $ 301,000 Fixed selling and administrative expense $ 653,600 There were no beginning or ending inventories. The absorption costing unit product cost was: