Mullee Corporation produces a single product and has the following cost structure Number of units produced each year Variable costs per unit: 7,000 51 12 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Pixed costs per year Fixed manufacturing overhead Fixed selling and administrative expense $441,000 $112,000 The absorption costing unit product cost is Multiple Choice $65 per unit $128 per unit $63 per unit $149 per unit