14 2004103 Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8.000 units and sold 10,000 units during its second year of operations: Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit Per Year $ 200 5.68 $ 50 $11 $ 8 $ 300,000 Using absorption costing, what is the unit product cost for units produced during the second year of operations