Danby,IncHas the Following Cost Data Calculate the Unit Product Cost Using Absorption Costing When Production

Danby,Inc.has the following cost data:
$\begin{array}{|l|r|r|}\hline \text { Direct materials } & \$ 38 &\text { per unit } \\\hline \text { Direct labor } & 52& \text { per unit } \\\hline \text { Variable manufacturing overhead } & 15& \text { per unit } \\\hline \text { Fixed manufacturing overhead } & 10,000& \text { per year } \\\hline\end{array}$ Calculate the unit product cost using absorption costing when production is 200 units,400 units,and 800 units.