13 Ross Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: Variable costs per unit: Direct materials 581 Fixed costs per year Direct labor $1,008,000 Fixed manufacturing overhead $2,520,000 Fixed selling and administrative $1,440,000 The company does not have any variable manufacturing overhead costs or variable selling and administrative costs. During its first year of operations, the company produced 36,000 units and sold 30,000 units. There was no ending work-in-process inventory. The company's only product is sold for S251 per unit. 13.1 What is the unit product cost under super-variable costing? 13.2 What is the net operating income under super-variable costing? 13.3 Assume that the company uses a variable costing system that assigns $28 of direct labor cost to each unit that is produced. How much higher or lower is variable costing income compared to that under super-variable costing? 13.4 Assume that the company uses an absorption costing system that assigns both direct labor and fixed manufacturing costs to each unit that is produced. What is the unit product cost under this costing system