Units in Beginning Inventory 20 000 Units Produced 400,000 Units Sold 395,000 Units in Ending Inventory 25,000 Selling Price Per Unit $80 Selling and Administrative Expenses: Variable per Unit. $ 0.75 Fixed Expenses $780,000 Product Costs: Direct Materials $14.00/unit Direct Labor $ 4.80/unit Variable Overhead $ 7.20/unit Fixed Overhead $900,000 CALCULATE THE PRODUCT COST PER UNIT based on Variable Costing Absorption Costing