Mark Company had the following costs: (Click on the icon to view the data.) Calculate the unit product cost using absorption costing. Round your answer to the nearest cent. Select the labels and enter the amounts to compute the unit product cost using absorption costing Total unit product cost Data table Units produced Direct materials 340 units $70 per unit Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 42 per unit 18 per unit 8,500 per year 22 per unit 3,060 per year