A manufacturing company that produces a single product has provided the following data concerning its most recent month a 4750 4650 100 thintogae oyencld Units In beginning inventory uced Units sold Units in ending inventory 56 S Vari 58 Direct materials Direct la udacturing overhead 19. Variable selling and administrative expense Foxed co erturing overhead Foxed selling and administrative expense What is the variable costing unit product cost for the month? O $154 per unit O $175 per unit O $135 per unit O $141 per unit 2 following data conceming its most recent month of operations Keyser Corporation, which has only one product, has provided s 149 Selling price Units in beginning inventory 9050 ced Units sold Units in ending inventory 9150 1,050 odo oloithe doe Variable costs per unit 33 ria Direct labor ainiog 00 S 50 Variable manufacturing overhead sb 24 Variable selling and administrative expense Fixed manufacturing overhead Fixed selling and administrative expense The company produces the same number of units every month, although the sales in units vary from month to month. The companys unit and total fixed costs have been constant from month to month. What is the net operating income for the month under absorption costing me O $17600 O $4,500 O $4,500 O $28,100