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 1a. Assume the company uses absorption costing. Determine its total product cost per unit. Answer is not complete. Per unit product cost using Direct materials Direct labor Variable overhead 0 Absorption costing 60 220 80 Total product cost per unit 90