Given the following data, calculate product cost per unit under absorption costing. Direct labor $ 21.00 per unit Direct materials $ 15. 00 per unit Variable overhead $ 0.70 per unit Fixed overhead $ 104, 000 Units produced per year 54, 000 units Multiple Choice O $39.00 per unit O $36.63 per unit O $37.93 per unit O $36.00 per unit $38.63 per unit