ABC Company manufactures a single type of product and the following information is available : Selling Price per unit $190 Information for Year 1: Units in Beginning Inventory 0 Units Produced 25,000 Units sold 23,800 Information for Year 2: Units in Beginning Inventory ? Units Produced 20,000 Units sold 21,000 Fixed Cost per month (same for Year 1 and Year 2): Fixed Selling & Admin $80,000 Fixed MOH $180,000 Variable cost per unit (same for Year 1 and Year 2): DM $34 DL $21.75 Variable MOH $13.5 Variable Selling& Admin $10.5 Required: a. Calculate the unit product cost for Year 1 under variable costing system. b. Calculate the unit product cost for for Year 1 under absorption costing system c. Prepare the Income Statement only for Year 2, using the variable costing system.