Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 3,700
Variable costs per unit: Direct materials $ 131
Direct labor $ 65
Variable manufacturing overhead $ 12
Variable selling and administrative expense $ 16
Fixed costs: Fixed manufacturing overhead $118,400
Fixed selling and administrative expense $288,600
There were no beginning or ending inventories. The absorption costing unit product cost was: