1) Cape Cod Technolgy Inc. manufactures heavy duty flash lights. January and February operations were identical in every way except for the planned production. January had a production denominator of 80,000 units. February had a production denominator of 60,000 units. Fixed manufacturing costs totaled $200,000. Sales for both months totaled 62,000 units with variable manufacturing costs of $4 per unit. Selling and administrative costs were $0.60 per unit variable and $51,000 of fixed. The selling price was $10 per unit. Required: Calculate the cost per unit. Prepare Income statement format operating income for both months using absorption costing.