The accounting records for Eisner Manufacturing Company included the following cost information relating to its first year of operations: Direct materials $ 52,000 Direct labor $ 80,000 Fixed manufacturing overhead $ 91,000 Variable manufacturing overhead $ 25,000 Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $184,000. The cost per unit under variable and absorption costing would be, respectively: Multiple Choice $18.70 and $28.80. $13.70 and $8.80. $4.70 and $9.80. $15.70 and $24.80.
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