30) Under absorption costing, a company had the following unit costs when 8,000 units were 30) produced Direct labor Direct material Variable overhead Fixed overhead ($60,000/8,000 units) Total production cost S S s S 8.50 per unit 9.00 per unit 6.75 per unit 7.50 per unit Compute the total production cost per unit under variable costing if 25,000 units had beer produced A) $24.25 B)$27.25 C)$26.25 D) $31.75 S E) $17.50