6. unit costs Ralph is dealing with two products, with respective quantities denoted q1 and q2. The cost structure is described by the following LLAs:

direct labor: DL = 400q1 + 700q2 direct material: DM = 200q1 + 800q2 overhead: OV = 50, 000 + 1 · DM selling and administrative: S&A = 40q1 + 120q2.

Determine the unit cost of each product if (1) normal, variable costing is used and if (2) normal, full costing is used. (For full costing, assume a normal volume of DMN = 50, 000 direct material dollars.)