Abbott, Inc. has the following cost data for Product X: E (Click on the icon to view the data.) Calculate the unit product cost using absorption costing and variable costing when production is 1,000 units, 2,200 units, and 4,400 units. Select the labels and enter the amounts to compute the unit product cost using absorption costing. (If an input field is not used in the table, leave the input field empty; do not select a label or enter a zero.) 1,000 units 2,200 units 4,400 units Total unit product cost Select the labels and enter the amounts to compute the unit product cost using variable costing. (If an input field is not used in the table, leave the input field empty; do not select a label or enter a zero.) 1,000 units 2,200 units 4,400 units Direct materials $45 per unit Direct labor 52 per unit Variable manufacturing overhead 8 per unit Fixed manufacturing overhead 22,000 per year