Apple, Inc. has collected the following data for November (there are no beginning inventories): (Click the icon to view the data.) Read the requirements. Requirement 1. Using absorption costing, calculate the unit product cost. (Round your final answer to the nearest cent.) Absorption costing Unit product cost Data Table Units produced and sold 400 units Sales price $275 per unit Direct materials 53 per unit Direct labor 76 per unit Variable manufacturing overhead 12 per unit Fixed manufacturing overhead 5,800 per month Variable selling and administrative costs Fixed selling and administrative costs 60 per unit 5,100 per month Print Done