TB MC Qu. 6-83 (Static) Caruso Incorporated, which produces... Caruso Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 4, 090 Variable costs per unit: Direct materials $ 39 Direct labor $ 71 Variable manufacturing overhead 5 Variable selling and administrative expense $ 8 Fixed costs: Fixed manufacturing overhead $ 220,090 Fixed selling and administrative expense $ 308, 090 There were no beginning or ending inventories. The unit product cost under absorption costing was: Multiple Choice $170 per unit $115 per unit $255 per unit