Harris Corp., which began business at the start of the current year, had the following data: Planned and actual production: 20,000 units Sales: 17,000 units at $15 per unit Production costs: o Variable: $4 per unit o Fixed: $130,000 Selling and administrative costs: Variable: $1 per unit o Fixed: $32,000 The income that the company would disclose under Absorption-costing is : a. 27250$ b. 23000$ O c. 27500$ O d. 24500$ Zain Co. has computed the following unit costs for the year just ended: Direct material used $14 Direct labor 20 Variable manufacturing overhead 27 Fixed manufacturing overhead 31 cost Variable selling and administrative 12 Fixed selling and administrative cost 19 Under variable costing, the product cost per unit will be: a. 616 O b. 123$ O c. 92$ O d. 104$