Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced 9,700
Variable costs per unit:
Direct materials $ 121
Direct labor $ 105
Variable manufacturing overhead $ 6
Variable selling and administrative expense $ 13
Fixed costs:
Fixed manufacturing overhead $ 349,200
Fixed selling and administrative expense $ 727,500
There were no beginning or ending inventories. The absorption costing unit product cost was:

a. $226 per unit
b. $356 per unit
c. $268 per unit
d. $232 per unit