Apple has provided the following data for Year 1 of operation. The company makes a product that it sells for $75 per unit. It began Year 1 with no units in beginning inventory. Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $13 $6 $4 $112,000 $5 $ 71,000 Year 1 Units produced during the year 8,000 Units sold during the year 7,000 Units in ending inventory 1,000 Required: a. Assume the company uses absorption costing. Compute the unit product cost in Year 1. b. Assume the company uses variable costing. Compute the unit product cost in Year 1. c. Assume the company uses absorption costing. Determine the cost of goods sold in Year 1. d. Assume the company uses variable costing. Determine the cost of goods sold in Year 1