Dallas Company, a manufacturer of children's books, began operations on January 1. The company's sales and cost information for the year is shown below. $1.20 per book $1.50 per book $0.65 per book $0.70 per bool Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs Fixed manufacturing overhead Fixed selling and Administrative Production and sales for the year Units produced Units sold Sales price ner unit $225,000 in to $545,000 in to 225,000 books 218,000 books $12 35 per hoc $225,000 in to $545,000 in to Variable selling Fixed costs Fixed manufacturing overhead Fixed selling and administrative Production and sales for the year Units produced Units sold Sales price per unit 225,000 books 218,000 books $12.35 per boc Requirements: 1) What is the unit product cost under absorption costing? 4.35 2) What is the unit product cost under variable costing? 3.35 3) What is the total period cost under variable costing? 922600 1) What is the unit product cost under absorption costing? 4.35 2) What is the unit product cost under variable costing? 3.35 3) What is the total period cost under variable costing? 922600 4) What is the total period cost under absorption costing? 619100.07