Cuffee Inc. which produces a single product, has provided the following data for its most recent month of operation Number of units produced Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses 8,900 $ 98 S 65 13 $516.200 Fixed costs Fixed manufacturing overhead Fixed selling and administrative expenses 160.200 The company had no beginning or ending inventories Required: a. Compute the unit product cost under absorption costing (Omit the "S" sign in your response.) Unit product cost Absorption costing b. Compute the unit product cost under variable costing (Omit the "S" sign in your response.) Unit product cost Variable costing