DM used $45,000 - Direct Labor $30,000 - Fixed factory Overhead $42,000 - google - Fixed Selling and Administrative expenses $8,000 - Variable Factory Overhead $28,000 - Variable Selling and Administrative expenses $12,000 - Selling Price per unit $20 - Units produced $10,000. The unit cost of a unit under the absorption costing approach is? The unit cost of a unit under the absorption costing approach is?