Under absorption costing, a company had the following per unit costs when 10,000 units were produced. $3.00 2.00 4.00 5.00 $14.00 Direct materials Direct labor Variable overhead Fixed overhead ($50,000/10,000 units) Total product cost per unit Required: (Use cells A2 to H15 from the given information to complete this question.) 1. Compute total product cost per unit under absorption costing if instead 12,500 units are produced. Total fixed overhead remains at $50,000. Units produced 10,000 Fixed Overhead $50,000 Units produced 12,500 2. If units produced is greater than units sold, will cost of goods sold under absorption costing increase or decrease?