Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 10,700 Variable costs per unit: Direct materials $ 108 Direct labor $ 51 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 9 Fixed costs: Fixed manufacturing overhead $ 417,300 Fixed selling and administrative expense $ 834,600 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $205 per unit $166 per unit $159 per unit $292 per unit