Lucky Luke plc, makes and sells a single product with the following information per unit: Selling price per unit 150 Direct labour per unit (@ 20/h) 40 Direct material per unit 30 Variable manufacturing overheads per unit 15 Variable sales commission per unit 4 Fixed advertising expenses 60,000 Fixed administrative expenses 150,000 Fixed manufacturing costs soon 300,000 allocated to units based on budgeted production of 30,000 u. Calculate the values to assign to one unit of product applying ... 1.) ... full absorption costing: product cost per unit = and 2.) ... marginal costing: product cost per unit =