2. Roofing Manufacturing Co, produces a single product with the following information available. Number of units produced annually 300,000 Variable cost per unit: Direct Material, direct labor and variable mfg. Overhead $ 50 selling and admin expenses $ 15 Fixed costs per year: Mfg Overhead $ 275,000 Selling and admin expense $100,000 Unit Product Cost? Absorption costing Variable costing Direct materials, direct labor, and Variable mfg overhead $30 $30 Fixed mfg. Overhead ?? ? Unit Product Cost