"QS 19-19 Sustainability and product costing LOP1 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 Fixed overhead ($76,000/10,000 units) Total product cost per unit $ 3.30 4.30 5.30 12.90 7.60 $20.50 The company sells its product for $68.20 per unit. Due to new regulations, the company must now incur $3.30 per unit of hazardous waste disposal costs and $5,380 per year of fixed hazardous waste disposal costs. Compute the contribution margin per unit, including hazardous waste disposal costs. Contribution margin per unit