cost per unit is $$400.$ The company does not expect the sales mix to vary for the next year. Assume the beginning balance in Finished Goods Inventory is $$0.$ Additional data for the first month of $2026$ :

$($Click the icon to view the data.$)$

Read the requirements.

Requirement $1.$ Compute the product cost per unit produced under absorption costing and under variable costing. amounts to the nearest cent, $x.xx.)$

$\backslash$table$[[$Absorption Costing$],[],[]]$

Requirements

Data table

Compute the product cost per unit produced under absorption costing and under variable costing.

Prepare income statements for January $2026$ using:

a$.$ absorption costing.

b$.$ variable costing.

Is operating income higher under absorption costing or variable costing in January? What causes the difference?

$\backslash$table$[[,$January $2026$