- A ~ divisions ? $523,524 6. The Hilferty Corporation produces and sells a single product. The following data refer to the year just completed: Beginning inventory Units produced 9,000 Units sold 7,000 Selling price per unit $ 47 Selling and administrative expenses: Variable per unit $ 4 Fixed per year $ 58,000 Manufacturing costs: Direct materials cost per unit $ 10 Direct labor cost per unit $ 6 Variable manufacturing overhead cost per unit $ 5 Fixed manufacturing overhead per year $ 90,000 Compute the unit product cost under both the absorption-costing and variable-costing approaches. 13 4 dish MacBook Air 20 000 F4 F5 DII F6 F7 F8 F9 F10