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18. value: 10.00 points Bracey Company manufactures and sells one product. The following information pertains to the company's first year of operations: Variable cost per unit Direct materials Fixed costs per year: 590,000 Direct labor 498,550 Fixed manufacturing overhead Fixed selling and administrative expenses 86,000 The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Bracey produced 29,500 units and sold 26,700 units. The selling price of the company's product is $83 per unit. Required 1. Assume the company uses super-variable costing: a. Compute the unit product cost for the year. cost t product