Ahrends Corporation makes 70,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is computed as follows: 0.46.40 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost $17.80 19.00 1.00 17.10 $54.90 Ahrends Corporation makes 70,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is computed as follows: 0.46.40 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost $17.80 19.00 1.00 17.10 $54.90