The Smith Company had a beginning finished goods inventory of 6,000 units and an ending finished goods inventory of 6,500 units. Operating income computed by the absorption costing method was $10,000 and its operating income computed by the variable costing method was $7,000. The product's unit cost was $26 under absorption costing. What is the product cost under variable costing? O a) $14 per unit Ob) $32 per unit O c) $20 per unit O d) Cannot be determined