Denton Company manufactures and sells a single product. Cost data for the product are given:

Variable costs per unit:
Direct materials	$ 4
Direct labor	9
Variable manufacturing overhead	4
Variable selling and administrative	3
Total variable cost per unit	$ 20
Fixed costs per month:
Fixed manufacturing overhead	$ 105,000
Fixed selling and administrative	172,000
Total fixed cost per month	$ 277,000

The product sells for $51 per unit. Production and sales data for July and August, the first two months of operations, follow:

	Units Produced	Units Sold
July	21,000	17,000
August	21,000	25,000

The companys Accounting Department has prepared the following absorption costing income statements for July and August:

	July	August
Sales	$ 867,000	$ 1,275,000
Cost of goods sold	374,000	550,000
Gross margin	493,000	725,000
Selling and administrative expenses	223,000	247,000
Net operating income	$ 270,000	$ 478,000

etermine the unit product cost under: (a) Absorption costing, (b) Variable costing. Drenare variahle costinn income statements for lulv and Aunust. Reconcile the variable costing and absorption costing net operating incomes. (Enter any losses or deductions as a negative value.)