A company manufactures and sells a single product. The following details relate to 2020 and 2021: Direct labor Fixed manufacturing overhead Variable manufacturing overhead Direct materials Fixed selling and administrative expenses Variable selling and administrative Sales price $12 per unit $320,000 $2 per unit $28 per unit $90,000 $1 per unit 2020 2021 166 b. 1. a. Units Produced 50,000 40,000 $75 per unit Units Sold 40,000 50,000 If the company uses absorption costing What is the product cost per unit for 2020? What is the 2020 net operating income? 2. If the company uses variable costing What is the product cost per unit for 2020? What is the 2020 net operating income? a. b. 3. a. b. If the company uses super-variable costing What is the product cost per unit for 2020? What is the 2020 net operating income?