Ogilvy Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations Variable cost per unit Direct materials 28 Fixed costs per year: $1,512,000 Direct labor 834,000 Fixed manufacturing overhead Fixed selling and administrative expenses 278,000 The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Ogilvy produced 72,000 units and sold 72,000 units. During its second year of operations, it produced 72,000 units and sold 67,800 units In its third year, Ogilvy produced 72,000 units and sold 76,200 units. The selling price of the company's product is $65 per unit Required 1. Assume the company uses super-variable costing a. Compute the unit product cost for Year 1, Year 2, and Year 3 Unit Product Cost Year 1 Year 2 Year 3