Mel 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. Direct labor Direct materials Fixed manufacturing overhead Fixed selling and administrative costs Units produced Direct materials $64 per unit Direct labor 34 per unit Variable manufacturing overhead 10 per unit Fixed manufacturing overhead 9,120 per year Variable selling and administrative costs 28 per unit Fixed selling and administrative costs 3,800 per year