MC Qu. 89 Sea Company reports the following information... Sea Company reports the following information regarding its production cost. 47,e00 units Units produced Direct labor Direct materials Variable overhead Fixed overhead 40 per unit 33 per unit $ 22 per unit $110,000 in total $ Compute the product cost per unit under variable costing $73.00 $33.00 o $40.00 $9734 $95.00