Brown Company makes four products in a single facility. These products have the following unit product costs: Direct materials Direct labour Variable Product A B D $15.60 $19.50 $12.50 $15.20 17.60 21.00 15.40 9.40 4.40 5.60 8.10 5.10 manufacturing overhead Fixed manufacturing 27.50 14.40 14.50 16.50 overhead Unit product cost $65.10 $60.50 $50.50 $46.20