value: 10.00 points MC Qu. 59 Under absorption costing, a company had the... Under absorption costing, a company had the following unit costs when 9,500 units were produced Direct labor Direct material Variable overhead Fixed overhead ($85,500/9,500 units) $9.25 per unit 9.75 per unit $7.50 per unit $9.00 per unit $35.50 per unit Total production cost Com pute the total production cost per unit under variable costing if 28,500 units had been produced. O $35.50 $29.50 $26.50 O $19.00 O $28.50