Work you have completed 8 Vijay Company reports the following information regarding its production costs. 15 Direct materials $ 9 . 40 per unit points Direct labor $ 19 .40 per unit Overhead costs for the year Variable overhead $ 9 . 40 per unit Fixed overhead $103, 600 Units produced 14, 000 units Compute its product cost per unit under absorption costing. (Round your answer to 2 decimal places.) X Answer is complete but not entirely correct. Product cost per unit $ 38.20 X