Units produced 1,000 Direct materials $ 6 Direct labor $ 10 Fixed overhead $ 6,000 Variable overhead $ 6 Fixed selling and administrative $ 2,000 Variable selling and administrative $ 2 The total product cost per unit under absorption costing is:

Unit product cost = $28

Explanation:

Giving the following information:

Units produced 1,000

Direct materials = $6

Direct labor = $10

Fixed overhead = $6,000

Variable overhead = $6

Under the absorption costing method, the unitary product cost is calculated using the direct material, direct labor, and unitary total overhead.

First, we need to calculate the unitary fixed overhead:

Unitary fixed overhead = 6,000/1,000 = $6

Unit product cost = 6 + 10 + (6+6) = $28