Banana Co. Ltd. specialises in manufacturing electronic products. The range comprises of 2 products, bPhone (BP) and bTab (BT). The companys products have the data shown below.

Products BP BT Monthly Production Quantity. 4,000 units 6,000 units Direct labour hours per unit 2 4 Selling Price $5,000 $4,000 Unit variable costs: Direct Material $1,500 $900 Direct Labour $1,000. $1,300 Other variable O/H $500 $500

The company has adopted absorption costing method in terms of direct labour hour. The total estimated fixed cost is $1,600,000 per month.

Question: Calculate the unit costs of BP and BT based on absorption costing and marginal costing methods