. Sunlight Company has computed the following unit costs for the year just ended: Variable production overhead $50 Fixed production overhead 45 Variable selling expenses 18 Fixed selling expenses 11 What is the unit cost of the company's inventory under variable costing and absorption costing? 1) Variable, $50; absorption, $95. 2) Variable, $68; absorption, $106. 3) Variable, $79; absorption, $124. 4) Variable, $95; absorption, $124