DVD World makes DVD players and uses both absorption and variable costing. Assume DVD World incurred the following manufacturing costs producing 45,000 DVD players last month: X Data Table Manufacturing Costs Total Cost Per Unit Cost Direct materials $ 180,000 $ 4.00 Direct labor 270,000 6.00 Variable MOH 405,000 9.00 Fixed MOH 450,000 10.00 1,305,000 $ 29.00 Total 1. 2. 3. What is the product cost per unit, using absorption costing? How will fixed MOH be expensed if absorption costing is used? What is the product cost per unit, using variable costing? How will fixed MOH be expensed if variable costing is used? 4