Ace, Inc. has the following cost data for Product X: (Click on the icon to view the data.) Calculate the unit product cost using absorption costing and variable costing when production is 400 units, 800 units, and 1,600 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.) 400 units 800 units 1,600 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 not used in the table, leave the input field empty; do not select label or enter a zero.) 400 units 800 units 1,600 units Data Table Direct materials $44 per unit 52 per unit Total unit product cost Direct labor Variable manufacturing overhead Fixed manufacturing overhead 15 per unit 8,000 per year