TB Problem Qu. 7-256 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: 10,000 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 $ $ * 139 72 8 10 $697,600 $196,200 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 Variable conting