A company sold 56 000 units of its single products in period for the total revenue of $700 000 in a month of operations. Finished inventory was 4000 units and the period costs in the period were:

Variable production $2.60 per unit

Variable selling $1.20 per unit

Finished production $252 000

Fixed production is allocated on the actual number of units produced

Fixed administration $144 000

What is the flow of units?

What is the unit production cost according to Absorption costing?

What is the unit production cost according to Variable costing?