QS 19-16 Absorption costing and overproduction LO C1 Under absorption costing a company had the following per unit costs when 10,000 units were produced. Direct labor $3.40 Direct material 4.40 5.40 Variable overhead Total variable cost 13.20 Fixed overhead ($67,500/10,000 units) 6.75 $19.95 Total product cost per unit Required: 1. Compute the company's total product cost per unit if 12,500 units had been produced. Total product cost per unit