Based on the picture, calculate the following: A. The cost of one unit of product under absorption costing : ________B. The cost of one unit of product under variable costing: _________C. Operating income under absorption costing fir next year: _________D. Operating income under variable costing fir next year: __________

Income Statements under Absorption and Variable Costing In the coming year, Kalling Company expects to sell 28,700 units at $32 each. Kalling's controller provided the following Information for the coming year: Units production 30,000 Unit direct materials $ 9.95 Unit direct labor $ 2.75 Unit variable overhead $ 1.65 Unit fixed overhead* $ 2.50 Unit selling expense (variable) $ 2.00 Total fixed selling expense $ 65,500 Total fixed administrative expense $231,000 * The unit fixed overhead is based on 30,000 units produced. Required: 1. Calculate the cost of one unit of product under absorption costing