Coel Sky reports the following costing data on is product for its first yeer of operstions. During thic firsat yeer the company produced 44,000 units and sold 36.000 units at e price of $140 per unit Dtrect materialt per unit DSrect labor per unit Variaole overhead per unit Part 2 of 4 s22 For the yeir s 523,aee variaole sellig and adeinistrative cost per unit e cost per year 5 385,0 Bsc Exercise 6-9 Part 1b %. Assume the company vses sbsorption cosong Pepere ts ineerse stateneentofthener under absorption cost ng. lance