Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 1,100 Variable costs per unit: Direct materials $ 56 Direct labor $ 49 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 8 Fixed costs: Fixed manufacturing overhead $ 42,900 Fixed selling and administrative expense $ 81,400 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice a.$105 per unit b.$151 per unit c.$112 per unit d.$233 per unit