Game time manufactures video games that it sells for $43 each. The company uses a fixed manufacturing overhead rate of $4 per game. All costs and production levels are exactly as planned. The following data are from Game Time's first two months in business during 2014: October Sales: 1900 units Production: 2300 units variable manufacturing cost per game $17 Sales commission per game: $8 Total Fixed Manufacturing Overhead: $9200 Total fixed selling and administrative costs: $8200 November Sales: 2700 units Production: 2300 units variable manufacturing cost per game $17 Sales commission per game: $8 Total Fixed Manufacturing Overhead: $9200 Total fixed selling and administrative costs: $8200 Compute the product cost per game produced under absorption costing and under variable costing