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 overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expense 30 16 6 6 300,500 228,600 During the year, the company produced 30,050 units and sold 25,400 units. The selling price of the company's product is $81 per unit. Required: 1. Assume that the company uses absorption costing. a. Compute the unit product cost. Unit product cost