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Required information

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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 $$130$ ?per unit.

Direct materials

Direct labor

Variable overhead

Fixed overhead

Variable selling and administrative expenses

Fixed selling and administrative expenses

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

$\backslash$table$[[$Per unit product cost using:,Absorption costing$],[$Direct labor,$