Given the Following Data,total Product Cost Per Unit Under Absorption

True/False

Given the following data,total product cost per unit under absorption costing is $11.40.
$\begin{array}{|l|c|}\hline \text { Direct labor } & \$ 5 \text { per unit } \\\hline \text { Direct materials } & \$ 6 \text { per unit } \\\hline \text { Overhead } & \\\hline \text { Total variable overhead } & \$ 32,800 \\\hline \text { Total fixed overhead } & \$ 164,000 \\\hline & \\\hline \text { Expected units to be produced } & 82,000 \text { units } \\\hline\end{array}$