CompuDesk Data for last year's operations follow Inc, makes an oak desk specially designed for personal computers. The desk sells for $210 Units produced Units sokd Units in ending inventory Variable costs per unit 10,200 1,100 $ 60 Direct materi Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit S 125 Fixed costs Fixed manufacturing overhead Fixed selling and administrative $ 336,600 525,000 Total foxed costs S 861,600 Required: 1. Assume that the company uses absorption costing Compute the unit product cost for one computer desk. (Round your answer to the nearest whole dollar.) 104