Picture Paint Date and insert drag object Select All Font Paragraph int Editing of the features of this document's format. Some content might be missing or displayed improperty 1 8. Production (in mits) Sales (units) Selling price/unit Machine hours 100,000 80,000 $20.00 50.000 Manufacturing costs Direct materials $ 80,000 Direct labor $240,000 Variable overhead $ 40,000 Fixed overhead S200,000 Nonmanufacturing costs Variable selling $48,000 Fixed selling $20,000 There were no beginning inventories. (Round amounts to two decimal places.) The unit product cost for this product using variable costing would be a $4.00 b. $3.60 c. $3.20 d $2.80 RI Course Materials. Test 1--Spring 2021