Bright Smile Mouthwash began business in 1999. Production for the year was 100,000 bottles of mouthwash, and sales were 98,000 bottles. Costs incurred during the year were as follows:

Ingredients used............................................ $28,000

Direct labor................................................. 13,000

Variable overhead......................................... 24,000

Fixed overhead............................................. 12,000

Variable selling expenses.......................................... 5,000

Fixed selling and administrative expenses.............. 14,000

Total actual costs.......................................... $96,000

a. What was the actual production cost per bottle under variable costing? Under absorption costing?

b. What was variable Cost of Goods Sold for 1999 under variable costing?