TUTORIAL 13 (MC & AC) 1. During May, Roy Company produced 10,000 units of Product X. Costs incurred were as follows: $ Direct materials 10,000 Direct labour 20,000 Variable manufacturing overhead 5,000 Variable selling and general expenses 3,000 Fixed manufacturing overhead 9,000 Fixed selling and general expenses Total 4,000 51,000 Required: Compute Product X's unit production cost under both marginal and absorption costing.