Enabiedt Test TB MC Qu. 18-169 A manufacturer reports the following costs to produce... A manufacturer reports the following costs to produce 25,000 units in its first year of operations: Direct materials. $25 per unit, Direct labor, $21 per unit. Variable overhead, $250.000, and Fixed overhead, $325,000. The total product cost per unit under variable costing is M Choice $35 per unit $59 per unit $46 per unit $56 per unit $69 per unit