Matt Company had the following costs: Units produced 400 units Direct materials $69 per unit Direct labor 32 per unit Variable manufacturing overhead 11 per unit Fixed manufacturing overhead 8,800 per year Variable selling and administrative costs 25 per unit Fixed selling and administrative costs 2,400 per year alculate the unit product cost using absorption costing. Round your answer to the nearest cent. Question content area bottom Part 1 Select the labels and enter the amounts to compute the unit product cost using absorption costing. Total unit product cost