yormation for Short Exercises S21-2 and S21-3 Martin Company had the following costs Units produced Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 320 units 71 per unit 40 per unit 13 per unit 7,360 per year 22 per unit 1,920 per year -2 Computing unit product cost, absorption costing Calculate the unit product cost using absorption costing, Round your answer to the nearest cent