Beamish 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:
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