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 $44,000$ units and sold $36,000$ units

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

$ $528,000$ per year

$ $11$ per unit

$ $105,000$ per year

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