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Sea Company reports the following information regarding its production cost Units produced Direct labor Direct materials Variable overhead Fixed overhead 44,000 units $ 37 per unit $ 30 per unit $ 19 per unit $ 107,000 in total Compute the product cost per unit under variable costing. Mentor Corporation has provided the following information for the current year: Units produced Sale price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 3,500 units $ 200 per unit $ 70 per unit $ 55 per unit $ 20 per unit $ 350,000 per year $ 30 per unit $ 150,000 per year Calculate the product cost per unit using variable costing. Given the following data, calculate product cost per unit under absorption costing. Direct labor Direct materials Variable overhead Fixed overhead Units produced per year $ 13.00 per $ 7.00 per $ 0.80 per $ 96,000 46,000 uni Mentor Corporation has provided the following information for the current year: Units produced Sale price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 3,500 units $ 200 per unit $ 70 per unit $ 55 per unit $ 20 per unit $ 350,000 per year $ 30 per unit $ 150,000 per year Calculate the product cost per unit using absorption costing