Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,300 Variable costs per unit: Direct materials $ 120 Direct labor $ 116 Variable manufacturing overhead $ 4 Variable selling and administrative expense $ 10 Fixed costs: Fixed manufacturing overhead $ 273,900 Fixed selling and administrative expense $ 589,300 There were no beginning or ending inventories. The absorption costing unit product cost was: