(LO 5) A manufacturer reports the following costs to produce 15,000 units in its first year of operations: Direct materials, $15 per unit, Direct labor, $11 per unit, Variable overhead, $150,000, and Fixed overhead, $210,000. The total product cost per unit under absorption costing is: Multiple Choice $26 per unit. $36 per unit. (0) $50 per unit. O $40 per unit. $25 per unit