cool sky reports the following for its first year of operations. the company produced 42,000 units and sold 34,000 units at a price of $150 per unit. direct materials $ 66 per unit direct labor $ 25 per unit variable overhead $ 9 per unit fixed overhead $ 546,000 per year variable selling and administrative expenses $ 12 per unit fixed selling and administrative expenses $ 110,000 per year 1a. assume the company uses absorption costing. determine its total product cost per unit.