Pace Company had the following costs:

Calculate the unit product cost using absorption costing and variable costing

Units produced 510 units Manufacturing costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Selling and administrative costs: Variable selling and administrative costs Fixed selling and administrative costs 29 per unit 42 per unit 11 per unit 8,160 per year 35 per unit 1,530 per year Absorption Costing Variable Costing Total unit product cost