Eisner Manufacturing Company manufactures ear muffs for hearing protection. They are popular with workers who use loud machinery. Cost information relating to its fu Direct materials Direct labor $ 60,000 Fixed manufacturing overhead Variable manufacturing overhead $ 80,000 $ 100,000 $ 20,000 Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $192,000. The cost per unit under variable and absorptic $16.00 and $26.00. $14.00 and $10.00. $5.00 and $11.00. $19.00 and $30.00