The accounting records for Eisner Manufacturing Company included the following cost information relating to its first year of operations: Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead $ 63,000 $ 84,000 $ 102,000 $ 23,000 Assume the company produced 10,000 units of inventory and sold 6000 of these units during the year for $198,000. The cost per unit under variable and absorption costing would be, respectively $15.00 and $11.20. $6.00 and $12.20. $20.00 and $31.20. $17.00 and $27.20