Units in beginning Inventory -Units Produced — $12,000Units Sold — $10,500Sales prince per unit– $22.00Variable cost per unit:Direct materials— $7.00Direct Labor— $4.00Manufacturing overhead— $2.00Selling & Administrative— $1.00Fixed Cost in Total:Manufacturing overhead— $36,000.00Selling & Administrative—- $50,000.00Calculate the cost per unit, using absorption costing a variable costing.