OS 19-19 Sustainability and product costing LO P1 Under absorption costing, a company had the following per unit costs when 10,000 units were produced. Direct labor Direct materials Variable overhead Total variable cost Fixed overhead ($86,000/10,000 unit) Total product cost per unit $ 3.80 4.80 5.80 14.40 8.60 $23.00 The company sells its product for $75.20 per unit. Due to new regulations, the company must now incur $3.80 per unit of hazardous waste disposal costs and $4,630 per year of fixed hazardous waste disposal costs. Compute the contribution margin per unit, including hazardous waste disposal costs. Contribution margin por unit