Last year, Dion Company produced 10,100 units and sold 8, 100 units. The company had no beginning inventory Dixon incurred the following costs: Direct materials per unit $42 Direct labor per unit $20 Variable overhead per unit $20 Total fixed manufacturing overhead $20,200 Total selling and administrativo $14,000 Sales Price per unit $190 Gross profit per unit under absorption costing is OA $82 8 $84 OC. $106 OD 5108