10. Under absorption costing, a company had the following unit costs when 8,000 units were produced. Direct labor Direct material Variable overhead Fixed overhead ($60,000/8,000 units) $8.50 per unit $9.00 per unit $6.75 per unit $7.50 per unit S31.75 per unit Total production cost Compute the total production cost per unit under absorption costing if 30,000 units had been produced. D. $2 A. $31.75; B. $27.25; C. $26.25