Buckbee Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: Variable costs per unit: Direct materials $ 86 Fixed costs per year: Direct labor $ 910,000 Fixed manufacturing overhead $2,161,000 Fixed selling and administrative expenses $1,602,000 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 36,000 units and sold 35,000 units. The company's only product is sold for $245 per unit. The net operating income for the year under super-variable costing is: Tremble Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: Variable costs per unit: Direct materials $ 116 Fixed costs per year: Direct labor $1,477,500 Fixed manufacturing overhead $4,550,700 Fixed selling and administrative expenses $3,534,000 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 59,100 units and sold 57,000 units. The company's only product is sold for $241 per unit. Assume that the company uses an absorption costing system that assigns $25 of direct labor cost and $77 of fixed manufacturing overhead to each unit that is produced. The unit product cost under this costing system is: Multiple Choice $116 per unit $218 per unit 1.aminit