QS 06-19 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 $ 2 3 4 9 Fixed overhead ($50,000/10,000 units) 5 Total product cost per unit $14 The company sells its product for $50 per unit. Due to new regulations, the company must now incur $2 per unit of hazardous waste disposal costs and $8,500 per year of fixed hazardous waste disposal costs. Compute the contribution margin per unit, including hazardous waste disposal costs. Contribution margin per unit