Audiophonics Limited manufactures and sells high$-$quality and durable ear buds for use with personal electronics that are custom

moulded to each customer's ear. Cost data for the product follow:

The product sells for $$63$ per unit. Production and sales data for May and June, the first two months of operations, are as follows:

Income statements prepared by the Accounting Department using absorption costing are presented below:

Required:

Determine the unit product cost under each of the following methods.