I want to know the two" compute the unit product cost for one fireplace"

$420 Selling price per fireplace Manufacturing costs: Variable per unit produced: $135 $43 $37 $210,000 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: $45 $190,000 Variable per unit sold Fixed per year Units in beginning inventory Units produced during the year Units sold during the year 0 5,000 4,500 Use the data to answer the following 1. Assume the company uses variable costing: Compute the unit product cost for one fireplace