2 A company produced and sold 2,900 units of its only product this year. The sales price is $189 per unit. Fixed costs include overhead of $87,000 per year, and selling and administrative expenses of $67,000 per year. Variable costs per unit follow. Direct materials Direct labor Variable overhead Variable selling and administrative expenses Use absorption costing to compute gross profit. $ 21 per unit $ 23 per unit $ 6 per unit $5 per unit Gross Profit (Absorption Costing)