12 Murphy Inc., which produces a single product, has provided the following data for its most recent month of operation: 7, 700 157 01:19:17 81 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 A A A A 3 9 $415,800 $146, 300 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