Emerald? Pools, Inc. has provided the following information for the year. Units produced 12,000 units Sales price $400 per unit Direct materials $30 per unit Direct labor $40 per unit Variable manufacturing overhead $25 per unit Fixed manufacturing overhead $400,000 per year Variable selling and administration costs $80 per unit Fixed selling and administration costs $290,000 per year What is the unit product cost using absorption? costing?