1. Pagitt 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 - X Data Table 540 units Total unit product cost 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 22 per unit 44 per unit 9 per unit 10.800 per year 25 per unit 6,480 per year Print Done