1. Pager Company had the following costs: (Click on the icon to view the data.) Calculate the unit product cost using absorption costing and variable costing. (If a box is not used in the table leave the box empty, do not or enter a zero.) Absorption Costing Variable Costing Total unit product cost Data Table 600 units $ Units produced Manufacturing costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Selling and administrative costs: Variable selling and administrative costs Fixed selling and administrative costs 26 per unit 48 per unit 13 per unit 12,600 per year 25 per unit 1,800 per year Print Done