3 Cool Sky reports the following costing date on its product for its fiest year of operations. During this first yest the company produced 46,000 units and sold 38,000 units at a price of $140 per unit Part 3 of4 Manufacturing costs Direct materials per unit Direct labor per unit Variable overhead per unit Fixed averhead for the year s6e 5 552, 888 Se11ine and adeinistrative casts ponts Variable selline and adninistrative cost per undt Fixed selling and administrative cost per year 185,888 eBock Hnt Exercise 6-9 Part 2a Pint 2e. Assume the company uses variable costing Determine its product cost per unit. uniz product cost using Cost per unt