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. Variable costs per unit: Direct materials Direct labour Variable factory overhead Variable selling and administrative Total variable costs per unit Fixed costs per month: Fixed manufacturing overhead Fixed selling and administrative Total fixed cost per month $ 10 19 5 5 $ 39 $126,400 173,800 $300,200 The product sells for $60 per unit. Production and sales data for May and June, the first two months of operations, are as follows: May June Units Produced 15,800 15,800 Units Sold 13,400 18,200 Income statements prepared by the Accounting Department using absorption costing are presented below: Sales Cost of goods sold: Beginning inventory Add cost of goods manufactured Goods available for sale Less ending inventory Cost of goods sold Gross margin Selling and administrative expenses Operating income May June $ 804,000 $1,092,000 a 663,600 663,600 100,800 663,600 764,400 100,800 0 562,800 764,400 241,200 327,600 240,800 264,800 400 $ 62,800 Required: 1. Determine the unit product cost under each of the following methods