Marcelin Corporation manufactures and sells one product. The following information pertains to the companys first year of operations: Variable costs per unit: Direct materials $ 92 Fixed costs per year: Direct labor $ 1,122,000 Fixed manufacturing overhead $ 3,927,000 Fixed selling and administrative expenses $ 1,932,000 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 51,000 units and sold 46,000 units. The companys only product is sold for $276 per unit. The unit product cost under super-variable costing is: Multiple Choice $191 per unit $233 per unit $114 per unit $92 per unit