43. Given the following data, calculate product cost per unit under absorption costing Direct labor Direct materials Overhead $7 per unit $1 per unit Total variable overhead Total fixed overhead $20,000 $90,000 Expected units to be produced 40,000 units $8 per unit b) $12 per unit c) $8.50 per unit d) $10.25 per unit e) $10.75 per unit a) 44. A job was budgeted to require three hours of labor per unit at s8 per hour. The job consisted of 8,000 units and was completed in 22,000 hours at a total labor cost of $198,000. What is the total labor cost variance? a) $22,000 unfavorable b) $16,000 unfavorable c) $6,000 unfavorable d) $16,000 favorable e) $22,000 favorable 45. Given the following data, calculate the total product cost per unit under variable costing. Direct labor Direct materials Overhead $3.50 per unit $1.25 per unit Total variable overhead Total fixed overhead $41,400 $150,000 Expected units to be produced 18,000 units a) $4.75 per unit b) $7.05 per unit c) $15.38 per unit d) $13.08 per unit e) $16 per unit