Blossom makes Halloween costumes. The company incurred the following total costs to produce 26,400 costumes. Direct materials $227.000 Direct labor 112,000 20.040 Variable overhead Fixed overhead 100,320 (a) Under the absorption costing method, what is the average unit product cost? Using this method, how much product cost would be recorded on the income statement il 18,100 units were sold? (Round per unit to 3 decimal places, es 15.256 and product cost to O decimal places, s. 5,275) Average unit product cost Product cost (b) Under the variable costing method, what is the average unit proclict cost? Using this method, how much product cost would be recorded on the income statement if 18,100 units were sold? (Round per unit to 3 decimal places, es 15.256 and product cost to decimal places, eg, 5,275) Average unit product cost Product cost