Help S Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 44,000 units and sold 36,000 units at a price of $130 per unit. $54 Direct labor per unit Variable overhead per unit Fixed overhead for the year 20 $484,000 $12 costs Variable selling and administrative cost per unit $115,000 2a. Assume the company uses variable costing. Determine its product cost per unit Per unit product cost using Cost per unit