help me to do the 27 th question step by step and the answer is ( -$6000)

Moon-Bug Co. uses an actual cost system and produces a single product. Information about the product for the past vear is as follows: 25. Moon-Bug Co. product cost per unit using variable costing would be a. $6 b. $8 c. $10 d. $12 26. Moon-Bug Co. product cost per unit using absorption costing would be a. $6 b. $11 c. $12 d. $15 27. If Moon-Bug Co. use variable costing, net income would be a. ($4,000) b. ($6,000) C. $4,000 d. $16,000