Given the Following Data, Total Product Cost Per Unit Under

True/False

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