--- Direct labor....... ....... 10/unit - Direct material........... $17/unit -- Manufacturing overheads (fixed) ............ $969840/year Manufacturing overheads (variable)............ $4/unit -- Production and sales......... 61930/year Selling and administrative expenses (variable) ........... $2/unit --- Selling and administrative expenses (fixed) .... $241660/year -- Selling price $66/unit From the above information, the company's [1 mark] (a) product cost per unit using variable costing is [1 mark] (b) product cost per unit using absorption costing is [2 marks] (c) the net income in absorption costing is $