Ross corporation produces a single product. the company has direct materials costs of $8 per unit, direct labor costs of $6 per unit, and manufacturing overhead of $10 per unit. sixty percent of the manufacturing overhead is for fixed costs. in addition, variable selling and administrative expenses are $2 per unit, and fixed selling and administrative expenses are $3 per unit at the current activity level. assume that direct labor is a variable cost. under absorption costing, the unit product cost is: