Paradise Company had the following costs:

$($Click on the icon to view the data.$)$

Calculate the unit product cost using absorption costing and variable costing. $($If a box is not used in the table leave the box empty; do not or enter a zero.$)$

Data table

$\backslash$table$[[$Units produced,$520$ units$],[$Manufacturing costs:,$31$ per unit$],[$Direct materials,$46$ per unit$],[$Direct labor,$14$ per unit$],[$Variable manufacturing overhead,$13,520$ per year$],[$Fixed manufacturing overhead,$33$ per unit$],[$Selling and administrative costs:,$5,200$ per year$]]$