B & B Manufacturing produces a single product. Last year, the company produced 10,000 units out of which 9,500 were sold. There were no units in beginning inventory. The company had the following costs: Variable costs per unit: Production $6.00 Selling and administrative $2.00 Fixed costs (total): Production $15,000 Selling and administrative $10,000 What is the unit product cost using variable costing? What is the unit product cost using absorption costing?