ABC Company produces a single product, has provided the following data for its most recent month of operation: The company had a beginning inventory of 4,000 units and an ending inventory of 3,000 units. Compute the per unit product cost under variable costing and absorption costing. If ABC company sold 1,000 more units than it produced during the period, which method would produce the highest net income and by how much. Please base your response on the assumption of the same cost structure in the prior year