Matthew Company had the following costs: (Click on the icon to view the data.) Calculate the unit product cost using variable costing. Round your answer to the nearest cent. Select the labels and enter the amounts to compute the unit product cost using variable costing. (If an input field is not used in the table leave the input field empty, do not select a label or enter a zero.) Data Table Total unit product cost 370 units Units produced Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $74 per unit 33 per unit 10 per unit 8,140 per year 23 per unit 1,110 per year Print Done