Chapter 4 Please use the following information to answer the next two questions. Ames Inc, a com gunin manufacturee has hmovided the followinc data for January 2023: Direct materials were $20 per unit. Direct labor costs were $16 per unit. Variable manufacturing overhead costs were $4 per unit. Variable selling and administrative costs were $8 per unit. Fixed manufacturing overhead costs were $12,000 and fixed selling and administrative costs were $20,000 for January. 48. What is unit product cost for January 2023 under absorption costing? A. $50 per unit B. $75 per unit C. $40 per unit D. $60 per unit 49. What is unit product cost for Jamuary 2023 under variable costing? A. $50 per unit B. $75 per unit C. S40 per unit D. 560 per unit 50. What is the net operating income for January 2023 under absorption costing? A. $14,000 B. $20,000 C. $22,000 D. $24,000 51. What is the net operating income for January 2023 under variable costing? A. $14,000 B. $20,000 C. $22,000 D. $24,000