2. Given the following data, what is total production cost per unit under variable costing?

Direct Labor	$5 per unit
Direct Materials	$2 per unit
Overhead
Total Variable Overhead	$10,000
Total Fixed Overhead	$50,000
Expected Units to be Produced	10,000 Units

3. Given the following data, what is total product cost per unit under variable costing? Under Absorption Costing?

Direct Labor	$2 Per Unit
Direct Materials	$5 Per Unit
Overhead
Total Variable Overhead	$20,000
Total Fixed Overhead	$200,000
Expected Units to be produced	10,000 units