During the year ended Decenber 31, 2022, Wu Company incurred $5,000,000 of foxed manufacturing overhead costs, and variable product costs inclading direct materials, direct labor, and variable inanufacturing overhead) of $200 per unit. Wu allocates fixed overhead to its products based on a per unit amount. What are the total product costs per unit at an annual production levil of 100,000 units and 125,000 units, respectively