1. Grand Slam USA, Inc. a producer of baseballs reported the following information for the month of October 2021: Sales price: $12.00 Per unit Manufacturing costs incurred this period: DM DL $1.75 Per unit $1.15 Per unit $0.60 Per unit $24,000 per month Variable OH Fixed OH Non-Manufacturing (i.e. Selling and Administrative) costs incurred this period: Variable S&A Fixed S&A $2.75 $19,490 Per unit per month Units in finished goods inventory, beginning of the month Units produced this month Units sold this month 0 15,000 13,800 Units Units Units a. Calculate the per unit product cost under absorption costing b. Calculate the per unit product cost under variable costing C. Prepare the income statement for the month ended 10/31/2021 for the company using absorption costing. d. Prepare the income statement for the month ended 10/31/2021 for the company using variable costing. e. Calculate the total dollar value of the units in ending inventory as of 10/31/2021 using absorption costing. f. Calculate the total dollar value of the units in ending inventory as of 10/31/2021 using variable costing