A company reports the cost and unit information below. Fixed overhead Units produced Direct materials Direct labor Variable overhead Variable selling and administrative Fixed selling and administrative Using variable costing, compute product cost per unit. Using variable costing Per unit $ 189,000 per year 27,000 units $ 11.40 per unit $ 20.60 per unit $ 11.40 per unit $ 4.00 per unit $ 34,000 per year Product cost per unit