Gangwer Corporation produces a single product and has the following cost structure: The absorption costing unit product cost is:

		$95
		$119
		$61
		$56

Number of units produced each year 6,000 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $43 $13 S5 S1 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $204,000 $138,000