Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $929. Selected data for the company's operations last year follow: Units in beginning invent ory Units produced Units sold Units in ending inventory ariable costs per unit: 10, 000 7, 000 3, 000 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $ 230 440 61 21 Fixed costs: 980, 000 850, 000 Fixed manufacturing overhead |xed Selling and admini strative Required 1. Assume that the company uses absorption costing. Compute the unit product cost for one gamelan. (Round your intermediate calculations and final answer to the nearest whole dollar amount.) 2. Assume that the company uses variable costing. Compute the unit product cost for one gamelan $ 950 1. Absorption costing unit product cost 2. Variable costing unit product cost S 61