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Required information

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Cool Sky reports the following for its first year of operations. The company produced $44,000$ units and sold $36,00,0$ units at a price of $$140$ per unit.

Direct materials

Direct labor

Variable overhead

Fixed overhead

$$60$ per unit

$$22$ per unit

$$8$ per unit

Variable selling and administrative expenses

$$528,000$ per year

Fixed selling and administrative expenses

$$11$ per unit

$$105,000$ per year

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

$\backslash$table$[[$Per unit product cost using:,Absorption costing$],[,],[,],[,],[,],[,],[$Total product cost per unit,$]]$