The Company manufactures and sells one product. The following information pertains to the first year of operations: Variable cost per unit: 39 Direct materials Fixed costs per year: Direct labor $615,000 Fixed manufacturing overhead $510,000 Fixed selling and administrative 88,000 expenses The company does not incur any variable manufacturing overhead costs or variable selling and administrative e During its first year of operations, Bracey produced 30,000 units and sold 27.100 units. The selling price of the company's product is $84 per unit. Required: 1. Assume the company uses super-variable costing a. Compute the unit product cost for the year