191. UHF Antennas, Inc, produces and sells a unique television antenna.T opened a new plant to manufacture the antenna, and the following cost and revenue data have been reported for the first month of the new plant's operation: Beginning inventory Units produced. Units sold . Selling price per unit.... Selling and administrative expenses: 35,000 30,000 $50 Variable per unit. Fixed (total). $2 $360,000 Manufacturing costs: Direct material cost per unit... Direct labor cost per unit. Variable manufacturing overhead cost per unit.. $9 $8 $3 Fixed manufacturing overhead cost (total....$350,000 Management is anxious to see how profitable the new antenna will be and has asked that an income statement be prepared for the month. Assume that direct labor is a variable cost Required: a. Assuming that the company uses absorption costing, compute the unit product cost and b. Assuming that the company uses variable costing, compute the unit product cost and prepare an income statement income statement. a. Unit product cost under absorption costing