EA15. LO 6.5 Using this information from Planters, Inc., what is the cost per unit under both variable and absorption costing? Production 10,000 Direct materials $ 240 Direct labor 280 Variable manufacturing overhead 100 Fixed manufacturing overhead 1,200,000 Solution Per-Unit Cost per Variable Costing Direct materials Direct labor Variable manufacturing overhead Total cost per unit: variable Per-Unit Cost per Absorption Costing Fixed overhead per unit (FMOH/units) Units produced Direct materials Direct labor