Boley Inc. has the following cost structure: Production quantity 6,000 units Fixed costs per year: Direct materials per unit $ 2 MOH $ 30,000 Direct labor per unit $ 4 SG&A $ 10,000 Variable MOH per unit $ 1 Variable SG&A per unit $ 3 1. If Boley uses absorption costing, then the unit product cost will be $10. True False