Question 18 The Bert Machin Company, which produces FBI training material has provided the following data for its most 6.000 Number of units produced Variable costs per unit: Direct materials $40 Direct labor $19 Variable manufacturing overhead $8 Variable selling and administrative expense 52 Fixed costs: Fixed manufacturing overhead $144,000 Fixed selling and administrative expense $198.000 There were no beginning or ending inventories. The variable costing unit product cost was: O $67 per unit $61 per unit O $69 per unit $97 per unit