Haker has 110 units in Finished Goods Inventory at the beginning of the accounting period. During the accounting period, Haker produced 240 units and sold 350 units for $220 each. All units incurred $50 in variable manufacturing costs and $24 in fixed manufacturing costs. Haker also incurred $7,700 in Selling and Administrative Expenses, all fixed. Calculate the operating income for the year using absorption costing and variable costing. Calculate the total product cost per unit produced under absorption costing and under variable costing.