Calculate the below to the nearest dollar:

1) Calculate the Manufacturing Cost per unit under absorption costing.

2) Calculate the Manufacturing Cost per unit under variable costing.

3) If you prepared an absorption costing income statement, Operating Income would be _____.

Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations: $ Variable costs per unit Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year Fixed manufacturing overhead Fixed selling and administrative expense 30 10 4 8 305,100 199,500 During the year, the company produced 33.900 units and sold 28,500 units. The selling price of the company's product is 572 per unit