Cool Sky reports the following for its first year of operations. The company produced 42,000 units and sold 34,000 units at a price of $140 per unit. Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses $60 per unit $ 22 per unit $8 per unit $ 504,000 per year $11 per unit $ 120,000 per year 2a. Assume the company uses variable costing. Determine its total product cost per unit. Per unit product cost using: 1 Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead per unit Total product cost per unit Variable costing