Shadowlands Inc. produces venetian blinds for homes and business. They reported the following financial information for the previous period:

Shadowlands Inc. produces venetian blinds for homes and business. They reported the following financial information for the previous period Direct Materials Direct Labor 3,000 units used (purchased at S50/unit) 200 hrs/employee; 15 employees each paid at $20/hr Production Manager Salary Accounting Manager Salary Factory Rent Administration Building Rent Factory Utilities (variable cost) Equipment Depreciation (fixed cost) Equipment Maintenance (variable cost) $6,000 $5,000 $15,000 $1,500 $4,000 $1,500 5500 Total units produced in the period 1,500 2. What is the per-unit cost of inventory produced under absorption costing? 3. What is the per-unit cost of inventory produced under variable costing