Required information [The following information applies to the questions displayed below.] Vintage Company reports the following information. Direct materials Direct labor Units produced Variable overhead Fixed overhead $ 10.40 per unit $ 20.40 per unit 24,000 units $10.40 per unit $ 201,600 per year Compute its product cost per unit under absorption costing. (Round your answers to 2 decimal places.) Using absorption costing: Per unit Product cost per unit