Cool Sky reports the following costing dota on its product for its firest year of operations, During thic frst yoar,the produced 46,000 units and sold 38,000 units at a price of $140 per unit. Part 1 of 4 Manufacturing costs Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead for the year 5 points 5 552,898 Selling and administrative costs Variable selling and administrative cost per unit Fixed selling and adninistrative cost per year 511 $ 185,088 eBook Ack Exercise 6-9 Part 1a Pant oerences 1e. Assume the company uses absorption costing. Determine its product cost per unit Absorption costing Cost per unit