3) 10 Points Masley Corporation has provided the following data for its two most recent years of operation: Variable manufacturing cost per unit produced: Direct materials $ 13 Direct labor $ 6 Variable manufacturing overhead $ 4 Fixed manufacturing overhead per year $ 140,000 In Year 1, 10,000 units were produced and in Year 2, 7,000 units were produced. Required: a. Assume the company uses absorption costing. Compute the unit product cost in each year. b. Assume the company uses variable costing. Compute the unit product cost in each year