Beta, Inc. produces frozen yogurt. The product is sold in three-gallon containers, which have the following price and variable costs. Sales price... ..$20 Direct material. 5 Direct labor..... 4 Variable overhead... ...3 Budgeted fixed overhead in 2019, the company's first year of operations, was $400,000. Actual production was 200,000 five-gallon containers, of which 135,000 were sold. Beta, Inc. incurred the following selling and administrative expenses. Fixed......... ..$ 50,000 for the year $ 2 per Variable container sold a) Compute the product cost per container of frozen yogurt under (10 points) 1. Variable costing and 2. Absorption costing b) Prepare the operating income statement for year 2019 using absorption costing. (10 points)