produced 40,000 units and sold 32.000 units at a price of $130 per unit Part 1 of 4 Manufacturing costs Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead for the year Selling and administrative costs Variable selling and administrative cost per unit Fixed selling and administrative cont per year $ 54 5 20 $ 6 $ 440,000 3 Doint S 11 $ 105.000 10. Assume the company uses absorption costing. Determine its product cost per unit Par unit product cost using: Absorption costing