Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations Variable costs per unit: Manufacturing Direct materials Direct labour Variable manufacturing $27 7 4 overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative 370,800 183,200 expense During the year, the company produced 30,900 units and sold 22,900 units. The selling price of the company's product is $73 per unit. Required: 1. Assume that the company uses absorption costin a. Compute the unit product cost. Unit product cost