At this point, Ms- Tyler is manufacturing only one producta swimsuit. Production and cost data relating to the swimsuit for the first quarter follow: Units produced 31,206 Units sold 233,206 Variable costs per unit: Direct materials 35 I" 50 Direct labor $ 5.86 Variable manufacturing overhead $ 1.?6 Variable selling and administrative $ 6 90 Required: 1. Complete the following: a. Compute the unit product cost under absorption costing. b. What is the company's absorption costing net operating income {loss} forthe quarter? c. Reconcile the variable and absorption costing net operating income [loss] figures. 3. During the second quarter of operations, the company again produced 31,200 units but sold 34,200 units. {Assume no change in total fixed costs.) a. What is the company's variable costing net operating income [loss] for the second quarter?I b. What is the company's absorption costing net operating income {loss} for the second quarter? c. Reconcile the variable costing and absorption costing net operating incomes for the second quarter