Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses $35 per unit $25 per unit $10 per unit $ 48,000 per year $3 per unit $ 20,000 per year Exercise 19-4 (Static) Computing cost per unit at different production levels LO P1, P2 Compute total product cost per unit using absorption costing for the following production levels: (a) 2,000 units. (b) 2.400 units, and (d 3.000 units Units produced Product cost per unit using absorption costing 2,000 2,400 3,000 Total product cost per unit