During year 1, a company produced 10,000 units. The details associated with operations are shown in the table below:

	per unit	per year
sales price	$200
direct materials	$75
direct labour	$50
variable manufacturing overhead	$10
fixed manufacturing overhead		$300,000

a) what is the product cost per unit under absorption costing?_____________

b) What would the company report as the net operating income under absorption costing if 6,000 units are sold? Assume no selling and administrative costs.___________

c)What is the product cost per unit under variable costing?_________

d)What would the company report as the net operating income under variable costing if 6,000 units are sold? Assume no selling and administrative costs.__________