Under absorption costing a company had the following unit costs when 9,000 units were produced. Direct labor Direct material Variable overhead Fixed overhead ($67,500/9,000 units) Total production cost $ 7.25 per unit $ 8.00 per unit $ 5.50 per unit $ 7.50 per unit $28.25 per unit 28 Compute the total product cost per unit under variable costing if 30,000 units had been produced