15) Olguin Corporation produces a single product and has the following cost structure: Number of units produced each year 4,000 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses $15 $13 $7 $5 Fixed costs per year: Fixed manufacturing overhead $328,000 Fixed selling and administrative expenses $324,000 Required: a. Compute the unit product cost under absorption costing. b. Compute the unit product cost under variable costing