if we assume that there is a fixed manufacturing overhead of $50,000 and the variable manufacturing overhead is $10 per direct labor-hour, what is the estimated unit product cost?

The total direct labor hours are 2 hours and the number of units produced is 10,000. Direct materials 5 pounds, $2 per pound. Direct labor is 2 hours, $15 per hour. Manufacturing overhead 2 hours, $10 per hour.