Norman Company makes four products in a single facility. These products have the following unit product costs: Products A B C D Direct materials $19.90 $15.20 $20.80 $23.20 Direct labor $12.20 $8.70 $10.50 $7.40 Variable manufacturing overhead $1.60 $2.10 $2.00 $2.10 Fixed manufacturing overhead $10.80 $11.90 $8.80 $10.70 Unit product cost $44.50 $37.90 $42.10 $43.40