1. A manufacturing company that produces a single product has provided the following data concerning its most recent month of Units in beginning inventory Units Units in ending inventory Variable costs per unit: 6,700 200 Direct materials $47 Direct labor Variable selling and administrative Fixed manufacturing overhead$187,600 S6 S5 Fixed costs Fixed selling and administrative$71500 What is the absorption costing unit product cost for the month? A. $I02 B, $130 C. $97 D. S125 2. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory Units Units in ending inventory Variable costs per unit: 7,000 6,900 100 Direct materials S46 S41 S3 Direct labor Variable selling and administrative Fixed manufacturing overhead$28,000 Fixed costs: Fixed selling and administrative $75,900 What is the variable costing unit product cost for A. $103 B. $99 C. $94 D. S90