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[The following information applies to the questions displayed below.] Vintage Company reports the following information.

Direct materials	$ 9.80	per unit
Direct labor	$ 19.80	per unit
Units produced	18,000	units
Variable overhead	$ 9.80	per unit
Fixed overhead	$ 140,400	per year

! Required information [The following information applies to the questions displayed below.) Vintage Company reports the following information. Direct materials $ 9.80 per unit Direct labor $19.80 per unit Units produced 18,000 units Variable overhead $ 9.80 per unit Fixed overhead $ 140,400 per year Compute its product cost per unit under absorption costing. (Round your answers to 2 decimal places.) Using absorption costing: Per unit Product cost per unit Compute its product cost per unit under variable costing. (Round your final answer to 2 decimal places.) Using variable costing: Per unit Product cost per unit $ 0.00