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Required information

$[$The following information applies to the questions displayed below.$]$

Vintage Company reports the following information.

Direct materials

Direct labor

Units produced per year

Variable overhead

Fixed overhead

$$10\mathrm{.}40$ per unit

$$20\mathrm{.}40$ per unit

$24,000$ units

$$10\mathrm{.}40$ per unit

$$201,600$ per year

Compute product cost per unit under absorption costing. $($Round your answers to $2$

$\backslash$table$[[$Product cost per unit using absorption costing,Per unit$],[$Direct materials,$