Company, which has only one product, has provided the following data concerning its ost recent month of operations: Selling Price Unit in beginning inventory Unit Produced Units Sold Units in ending inventory Variable costs per unit: Direct Materials $86 Direct Labour $38 Variable manufacturing Overhead $5 Variable selling and admin. $20 Fixed Costs: Fixed manufacturing overhead Fixed Selling & Admin. $110 O 4,600 4,200 400 $55,300 $22,500 Required: (a) Compute the unit product cost for the month under variable costing. (b) Compute the unit product cost for the month under absorption costing.