6,000 7,000 9000 co 3d 4th 7,000 4,000 22-2. Income statements- absorptlon costing vs dlrec Company uses the following unit costs for the one product it manufactures: t costing. The management of Murley PROJECTED Cos PER UNIT $30.00 19.00 Direct labor (all variable).. Factory overhead: 6.00 5.00 Fixed cost (based on 10,000 units per mont) Marketing, general, and ad ministrative Variable cost (per unit sold)... Fixed cost (based on 10.000 units permonth) 2.80 The projected sales price is s80 per unit The fixed costs remain fixed within the relevant ange of 4,000 to 16,000 units of production and es