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Cool Sky reports the following for its first year of operations. The company produced $42,000$ units and sold $34,000$ units at a price of $$140$ per unit.

Direct materials $ $60$ per unit

Direct labor $ $22$ per unit

Variable overhead $ $8$ per unit

Fixed overhead $ $504,000$ per year

Variable selling and administrative expenses $ $10$ per unit

Fixed selling and administrative expenses $ $105,000$ per year

$1$a$.$ Assume the company uses absorption costing. Determine its total product cost per unit.