Crane makes Halloween costumes. The company incurred the following total costs to produce 30,700 costumes. Direct materials $235,000 Direct labor 164,000 Variable overhead 21,590 Fixed overhead 119,730 (a) Under the absorption costing method, what is the average unit product cost? Using this method, how much product cost would be recorded on the income statement if 21,900 units were sold? (Round per unit to 3 decimal places, e.g. 15.256 and product cost to O decimal places, e.g. 5,275.) Average unit product cost $ Product cost $ (b) Under the variable costing method, what is the average unit product cost? Using this method, how much product cost would be recorded on the income statement if 21,900 units were sold? (Round per unit to 3 decimal places, e.g. 15.256 and product cost to O decimal places, e.g. 5,275.) Average unit product cost $ Product cost $