Conan Company produces sporting equipment. In $2021,$ the first year of operations, Conan produced $25,000$ units and sold $18,000$ units. In $2022,$ the production and sales results were exactly reversed. In each year, selling price was $$100,$ direct materials costs were $$20$ per unit, direct labour costs were $$10$ per unit, variable manufacturing overhead costs were $$10$ per unit, variable selling expenses were $$8$ per unit, fixed manufacturing costs were $$540,000,$ and fixed administrative expenses were $$200,000.$

Tasks: Answer the following questions. Pay attention to the year:

a$)$What are the unit product cost under throughput costing in $2021?$

b$)$What are the unit product cost under absorption costing in $2021?$

c$)$What are the unit product cost under variable costing in $2022?$

d$)$What is gross profit in $2021?$

e$)$What is the ending finished goods inventory under throughput costing in $2021?$

f$)$What is the contribution margin amount in $2022?$

g$)$What is the difference in operating income between absorption and variable costing in $2021?$ Reconcile, do not prepare a separate income statement! Only enter the numerical $$value$,$ do not add a $$plus$$ or $$minus$$ sign. $$

h$)$ What is operating income under variable costing in $2021?$i$)$ What is the difference in operating income between variable and throughput costing in $2022?$ Reconcile, do not prepare a separate income statement! Only enter the numerical $$value$,$ do not add a $$plus$$ or $$minus$$ sign. $$

j$)$What is operating income under throughput costing in $2022?$