Cool Sky reports the following for its first year of operations. The company produced $42,000$ units and sold $34,000$ units at a price of $$140$ per unit.

$\backslash$table$[[$Direct materials,$$60$ per unit$],[$Direct labor,$$22$ per unit$],[$Variable overhead,$$8$ per unit$],[$Fixed overhead,$$504,000$ per year$],[$Variable selling and administrative expenses,$$10$ per unit$],[$Fixed selling and administrative expenses,$$105,000$ per year$]]$

$1$a$.$ Assume the company uses absorption costing. Determine its total product cost per unit.

$\backslash$table$[[$Per unit product cost using:,Absorption costing$],[,],[,],[,],[,],[,],[,]]$

$1$b$.$ Assume the company uses absorption costing. Prepare its income statement for the year under absorption costing.

$\backslash$table$[[$Income Statement $($Absorption Costing$)],[,],[,],[,0],[,],[,$$

PLEASE FILL IN TABLES SHOWN