Shadowlands Inc. produces venetian blinds for homes and business. They reported the following financial information for the previous period: Direct Materials 3,000 units used (purchased at $50/unit) Direct Labor 200 hrs/employee 15 employees each paid at $20/hr Production Manager Salary $6,000 Accounting Manager Salary $5,000 Factory Rent $15,000 Administration Building Rent $1,500 Factory Utilities (variable cost) $4,000 Equipment Depreciation (fixed cost) $1,500 Equipment Maintenance (variable cost) $500 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 ?