TB MC Qu. 18-168 A manufacturer reports the following costs to produce... A mulcturer reports the following costs to produce 25,000 units in its first year of operations Direct materials. 525 per unit, Direct labor. 521 per unit. we were $250.000 and Fred overhead, $325.000 The total product cost per unit under absorption costing is $60 perunt 359 per unit 0546 per unit 556 per unit $35 per unit