ABC manufacturing company produces a single product and has provided the following data concerning its most recent month of operatione Total sales $215,000 Variable costs per unit Direct materials Direct labour $25 30 5 Manufacturing overhead 6 Selling and administration Fixed costs (total) 6.000 Manufacturing overhead Selling and administration 8,000 O units Units in beginning inventory 1400 units Sales 200 units Unitsin ending inventory Required - a) Calculate the per unit cost under variable and absorption costing. b) Prepare a statement of income for the month using absorption costing. Show all of your work. Without calculations, would the income be higher or lower under variable costing? Explain why C)