B c D G Make sure you fill in all Yellow cells. Yellow cells left blank will receive |zero credit. Exercise B Calculate the production cost per unit under absorption and variable costing assuming direct material cost was $15 per unit, direct labor cost $13.50 per unit, variable overhead $6 per unit and fixed overhead costs were $220,000. The company had a beginning finished goods inventory of 10,000 units, produced 80,000 units this period and sold 85,000 units. Exercise B 10 points Cost per Unit: Absorption Variable Direct Materials Direct Labor Variable OH Fixed OH Total Production Costs per unit