Cuffee Inc., which produces a single product, has provided the following data for its most recent month of operation:

Number of units produced		16,900
Variable costs per unit:
Direct materials	$	157
Direct labor	$	79
Variable manufacturing overhead	$	12
Variable selling and administrative expenses	$	12
Fixed costs:
Fixed manufacturing overhead	$	929,500
Fixed selling and administrative expenses	$	371,800

The company had no beginning or ending inventories.

Required:

a.	Compute the unit product cost under absorption costing. (Omit the "$" sign in your response.)

	Unit product cost
Absorption costing	$

b.	Compute the unit product cost under variable costing. (Omit the "$" sign in your response.)

	Unit product cost
Variable costing	$