Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 5,400 Variable costs per unit: Direct materials $ 88 Direct labor $ 79 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 13 Fixed costs: Fixed manufacturing overhead $210,600 Fixed selling and administrative expense $388,800 There were no beginning or ending inventories. The absorption costing unit product cost was: