Under absorption costing , a company had the following per unit costs when 10,000 units were produced Direct labor Direct materials Variable overhead Total variable cost Fixed overhead ( / Total product cost per unit $ 2.80 3.80 4.80 11.40 6.00 $ 17.40 Required : 1. Compute the company's total product cost per unit under absorption costing if 12,500 units had been produced 2. Fill in the blank with increase or decrease

Russell's is considering purchasing $697,400 of equipment for a four-year project. the equipment falls in the five-year macrs class with annual percentages of .2, .32, .192, .1152, .1152, and .0576 for years 1 to 6, respectively. at the end of the project the equipment can be sold for an estimated $135,000. the required return is 13.2 percent and the tax rate is 23 percent. what is the amount of the aftertax salvage value of the equipment assuming no bonus depreciation is taken