$!$

Required information

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

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

Direct materials

Direct labor

Variable overhead

Fixed overhead

Variable selling and administrative expenses

Fixed selling and administrative expenses

$$60$ per unit

$$22$ per unit

$$8$ per unit

$$504,000$ per year

$$10$ per unit

$$100,000$ per year

$2$a$.$ Assume the company uses variable costing. Determine its total product cost per unit.

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