Variable Costing and Segment Reporting Abdallah Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price. Units in beginning inventory Units produced. Units sold Units in ending inventory... Variable costs per unit: Direct materials.. Direct labor. Variable manufacturing overhead.. Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative. $81 0 7,300 7,000 300 $20 $30 $7 $11 $65,700 $21,000 1. What is the unit product cost for the month under variable costing? unit product cost- Direct labor + variable manufacturing overhead + Direct malenal =20+30+7 (57) What is the unit product cost for the month under absorption costing? 3. The total contribution margin for the month under the variable costing approach 1S: