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Under absorption costing, a company had the following unit costs when 9,000 units were produced. Direct labor $ 7.25 per unit Direct material $ 8.00

Under absorption costing, a company had the following unit costs when 9,000 units were produced.

Direct labor $ 7.25 per unit
Direct material $ 8.00 per unit
Variable overhead $ 5.50 per unit
Fixed overhead ($67,500/9,000 units) $ 7.50 per unit
Total production cost $ 28.25 per unit

Compute the product cost per unit under absorption costing if 25,000 units had been produced.

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