Annual Production data and costs are as follows: Selling Price per Unit: $30 Annual Production Sold 15,000 Manufacturing Costs: Direct Material Cost per Unit: $6 Direct Labour Cost per Unit: $8 Variable Manufacturing Overhead per Unit: $5 Fixed Manufacturing Overhead $45,000 Non-Manufacturing Costs: Rent (for Head Office): $15,000 Sales Department Salaries: $21,500 Required: a. Using the absorption costing approach what is the product cost