An example of a product cost is: Multiple Choice eBook delivery expense for the product. a portion of the president's compensation expenses. interest expense on a loan to finance a new sales office. wages of the production line maintenance staff. 19 SKM Innovations, Inc., anticipates producing 40,000 units and incurring the following manufacturing costs for the coming year: raw material, $35 per unit; direct labor, $50 per unit; manufacturing overhead, $1,200,000+ $40 per unit. Using absorption costing, the unit cost for the coming year will be: eBook Multiple Choice