Skinny Dippers, Inc., produces nonfat frozen yogurt which it sells to restaurants and ice cream shops. The product is sold in 10-gallon containers, which have the following price and variable costs. Sales price Direct material Direct labor Variable $58 20 14 14 overhead Budgeted fixed overhead in 20x4, the company's first year of operations, was $1,080,000. Actual production was 180,000 10-gallon containers, of which 171,000 were sold. Skinny Dippers, Inc. incurred the following selling and administrative expenses. Fixed $360,000 for the year per 1container sold Variable $ Required: . Compute the per unit product cost per container of frozen yogurt under variable costing and absorption costing. Per unit product cost Variable costing Absorption costing