14 Mullee Corporation produces a single product and has the following cost structure: Number of units produced each year. Variable costs per unit: Direct materials. Direct labor. Variable manufacturing overhead. 7,000 $51 $12 $2 Fixed costs per year: Fixed manufacturing overhead.. Variable selling and administrative expense...... Fixed selling and administrative expense. $5 $441,000 $112,000 The unit product cost under absorption costing is: $149 $65 $63 $128