Required information Exercise 19-9 Income statement under absorption costing and variable costing LO P1, P2 [The following information applies to the questions displayed below.] Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 44,000 units and sold 36,000 units at a price of $140 per unit. Manufacturing costs Direct mat als per unit Direct labor per unit Variable overhead per unit Fixed overhead for the year Selling and administrative costs Variable selling and administrative cost per unit Fixed selling and administrative cost per year $ 60 $ 22 $ 8 $ 528,000 $ 11 $ 105,000 Exercise 19-9 Part 1a exercise 19-9 Part la 1a. Assume the company uses absorption costing. Determine its product cost per unit. Answer is not complete. Per unit product cost using: Absorption costing 60 Fixed overhead per unit Direct materials per unit Direct labor per unit Variable overhead per unit 22 8 Cost per unit 90 $