2 Under absorption costing, a company had the following per unit costs when 10,000 units were produced. 3 11 12 (Use cells A2 to H15 from the given information to complete this question.) 13 14 1. Compute total product cost per unit under absorption costing if instead 12,500 units are produced, Total is. fixed overhead remains at $50,000. 16 17 18 19 20 21 22 23 24. If units produced is greater than units sold, will cost of goods sold under absorption costing increase or 25 decrease