CompuDesk. Inc., makes an oak desk specially designed for personal computers. The desk sells for S220. Data for last year's operations follow: Assume in this exercise that the company uses absorption costing. Required: Compute the unit product cost for one computer desk. (Round your intermediate calculations and final answer to the nearest dollar amount.) Assume that the company uses absorption costing. Prepare an income statement. (Input all amounts as positive values except losses which should be indicated by a minus sign. Round your intermediate calculations and final answers to the nearest dollar amount.)