Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations: Variable coats per unit Manufacturing Direct materiale Direct Labour Variable manufacturing overhead Variable selling and administrative Fixed cost per year Pixed manufacturing overhead Fixed selling and administrative expense 30 10 4 . 305,100 199,500 During the year, the company produced 33,900 units and sold 28,500 units. The selling price of the company's product is $72 per unit. Required: 1. Assume that the company uses absorption costing a. Compute the unit product cost. Unt productos