Companies use absorption costing and varible costing for different purposes. Understanding the difference in unit costthat results from these methods is necessary for sound decision making. The following production, cost, and pricing data are available:( Units in beginning inventory 0- Units produced 12,000, Units sold 10,500, Sales price per unit $22, Varible cost per unit: Direct materials $7, Direct labor 4, Manufacturing overhead 2, Selling and administrative 1, Fixed costs in total: Manufacturing overhead $36,000, Selling and administrative $50,000. Calthe cost per unit, using absorption costing and varible costing? )