179.3575 A manufacturer reports the following costs to produce 14,000 units in its first year of operations Direct materials 514 per unit, Direct lebor, $10 per unit, Variable overhead, $154,000, and Fixed overhead, $224,000. The total product cost per unit under absorption costing is. $24 per unit $35 per UNIL jo 0 0 0 0 $51 per unit $40 per unit $25 per unit 179.3575 A manufacturer reports the following costs to produce 14,000 units in its first year of operations Direct materials 514 per unit, Direct lebor, $10 per unit, Variable overhead, $154,000, and Fixed overhead, $224,000. The total product cost per unit under absorption costing is. $24 per unit $35 per UNIL jo 0 0 0 0 $51 per unit $40 per unit $25 per unit