3 ( Total: 35 marks ) Guerrero Company makes three products in a single facility. These products have the following unit product costs: Products A B C Direct materials $10.90 $15.80 $8.00 Direct labour 12.50 12.60 9.90 Variable manufacturing overhead 2.40 1.20 1.40 Fixed manufacturing overhead 11.60 7.20 7.80 Unit product cost $37.40 $36.80 $27.10 BUSI 1043 I NTRODUCTION TO F INANCIAL A CCOUNTING 28