Apple Inc. has computed the following unit costs for the year just ended: Direct material used $15 Direct labor 21 Variable manufacturing overhead 28 Fixed manufacturing overhead 32 13 Variable selling and administrative cost Fixed selling and administrative cost 18 Under absorption costing, the product cost per unit will be: a. 96$ O b. 77$ O c. 649 O d. 127$ Pearson Corp. production for the year equaled 21 000 units and sales reached 19 000 units. Would Pearson net income be higher under: a. Variable costing system O b. Fixed costing system O c. Contribution costing system d. Absorption costing system