Chuck Wagon Grills, Inc. makes a single product-a handmade specialty barbecue grill that it sells for $215. Data for last year's operations follows: 0 Units in beginning inventory Units produced 10,000 Units sold 9,100 900 $61 Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost/unit Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $38 $11 $16 $126 $350,000 $500,000 Total fixed costs $850,000 Requirements A. Assume the company uses absorption costing. Compute the unit product cost for one barbecue grill. B. Prepare an income statement for last year using absorption costing. Assume the total unit product cost for one barbecue grill is $145