Hansel and Gretel Ltd. started manufacturing hair color cream under the brand name Bhai Bhai Hair Dye. The following information pertains to the companys first year of operations: - - - Production and sales... 61810/year - - - Selling price ...... $67/unit Expenses: - - - Direct labor....................................... 9/unit - - - Direct material... $18/unit - - - Manufacturing overheads (fixed). $960350/year - - - Manufacturing overheads (variable)................... $6/unit - - - Selling and administrative expenses (variable) ...... $2/unit - - - Selling and administrative expenses (fixed) ............ $242790/year From the above information, the companys [1 mark] (a) product cost per unit using absorption costing is