Wildhorse makes Halloween costumes. The company incurred the following total costs to produce 26,400 costumes. Direct materials $241,000 Direct labor 123,000 Variable overhead 21,440 Fixed overhead 126,720 (a) Under the absorption costing method, what is the average unit product cost? Using this method, how much product cost would be recorded on the income statement if 19,800 units were sold? (Round per unit to 3 decimal places, e.g. 15.256 and product cost to O decimal places, e.g. 5,275.) Average unit product cost $ Product cost tA