LO 4) A manufacturer reports the following costs to produce 19.000 units in its first year of operations Direct materials, $19 per unit, Direct labor. $15 per unit, Varable overhead, $190000, and Fixed overhead $285,000. The total product cost per unit under variable costing is Multiple Cholce $34 per unit $44 per unit $59 per unit $49 per unit 529 per unit