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3. Assume the company uses absorption costing: a. Compute the unit product cost for Year 1, Year 2, and Year 3. Direct materials Direct labor

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3. Assume the company uses absorption costing: a. Compute the unit product cost for Year 1, Year 2, and Year 3. Direct materials Direct labor Variable manufacturing overhead Fixed Manufacturing overhead Year 1 Year 2 Year 3 Year 1 $21 $13 $ 4 $8.25 $46.25 Year 2 $6.00 $44.00 $16.50 $ 54.50

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