4. Sharron Ince., which produces a single product, has provided the following data for its most recent month of operations Number of units produced.. Variable costs per unit: 3,000 Direct materials.... Direct labor Variable manufacturing overhead $91 $13 $7 S6 Variable selling and administrative expense Fixed costs Fixed manufacturing overbead Fixed selling and administrative expense $237,000 $165.000 There were no beginning or ending inventories. The variable costing unit product cost was: A. $111 per unit B. $190 per unit C. $117 per unit D. S110 per unit 5. Bartelt Inc, which produces a single produet, has provided the following data for its most recent month of operations 8.000 Number of units produced. Variable costs per unit: Direct materials .. Direct labor Variable manufacturing overhead Variable selling and administrative expense $40 577 $8 $7 Fixed costs Fixed manufacturing overhead.... Fixed selling and administrative expense $464,000 $448,000 There were no beginning or ending inventories. The absorption costing unit product cost was A. $125 per unit B. S246 per unit C. $117 per unit D. $183 per unit