A company manufactures a unique device that is used to boost Wi-Fi signals. The following data relates to the first month of operation: Beginning inventory Units produced 40,000 Units sold 35,000 $120 $4 $1,120,000 Selling price per unit Selling and administrative expenses: Variable per unit Fixed (total for the month) Manufacturing costs: Direct materials cost per unit Direct labor cost per unit Variable manufacturing overhead cost per unit Fixed manufacturing overhead cost $30 $14 $4 $1,280,000 Instructions: a. What is the unit product cost for the month under variable costing? b. What is the unit product cost for the month under absorption costing