year of operation. During this the company produced 47.000 units and sold 34,000 units at a price of $10 per unit 22 Manufacturing costs Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead for the year Selling and administrative coats Variable selling and administrative cout per unit Fixed selling and administrative cont per year 1504,000 # 11 $115,000 1a. Assume the company uses absorption costing. Determine its product cost per unit Absorption costing Por unit product cost using: Variable overhead per unit Direct materials per unit Direct materials per unit Direct labor per unit Variable overhead per unit Total cost per unit 26