Cool Sky reports the following for its first year of operations. The company produced $46,000$ units and sold $38,000$ units at a price of $$120$ per unit.

Direct materials

Direct labor

Variable overhead

Fixed overhead

Variable selling and administrative expenses

Fixed selling and administrative expenses

$$48$ per unit

$$18$ per unit

$$6$ per unit

$$460,000$ per year

$$11$ per unit

$$105,000$ per year

Exercise $19-3($Algo$)$ Part $2$a

$2$a$.$ Assume the company uses variable costing. Determine its total product cost per unit.

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