TB Problem Qu. 6-256 Murphy Inc., which produces a single ... Murphy Inc., which produces a single product, has provided the following data for its most recent month of operation: 10,500 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expenses () () / 165 72 8 9 $535, 500 $199,500 The company had no beginning or ending inventories. Required: a. Compute the unit product cost under absorption costing. b. Compute the unit product cost under variable costing. Unit Product Cost a. Absorption costing b. Variable costing