Bartelt inc., which produces a single product, has provided the following data for its most recent month of operations: number of units produced 8,600variable costs per unit: direct materials $149direct labor $112variable manufacturing overhead $7variable selling and administrative expense $11fixed costs: fixed manufacturing overhead $301,000fixed selling and administrative expense $653,600there were no beginning or ending inventories. the absorption costing unit product cost was:
a) $261 per unitb )$303 per unitc) $268 per unitd) $390 per unit