Elsner Manufacturing Company manufactures earmuffs for hearing protection. They are popular with workers who use loud machinery Cost information relating to its first year of operations was: Direct materials s 60.000 Direct labor 5 80.000 $ 100.000 Fored manufacturing overhead Variable manufacturing overhead $ 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 absorption costing would be respectively 519.00 and $30.00 O $5.00 and 511.00 516.00 and $26.00 514.00 and $10.00