Harris Corporation produces a single product. Last year, Harris manufactured 25,000 units and sold 20,000 units Production costs for the year were as follows: Sales were $850,000, for the year, variable selling and administrative expenses were $110,000, and fixed selling and administrative expenses were $170,000. There was no beginning inventory. Assume that direct labor is a variable cost. Under absorption costing, the ending inventory for the year would be valued at: (Do not round intermediate calculations.) Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: What is the unit product cost for the month under variable costing