10 Murphy Inc., which produces a single product, has provided the following data for its most recent month of operation: 12,600 X 01:10:42 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expenses $ $ $ 115 78 8 $ $718,200 $289,800 The company had no beginning or ending inventories. Required: a. Compute the unit product cost under absorption costing. b. Compute the unit product cost under variable costing. Unit Product Cost a Absorption costing b. Variable costing