Ida Sidha Karya Company is a family$-$owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold to a Canadian Importer for $$500.$ Selected data for the company's operations last year follow:

Units in beginning inventory

Units produced

Units sold

Units in ending inventory

Variable costs per unit:

Direct naterials

Direct labour

Variable manufacturing overhead

Variable selling and administrative

Fixed costs:

Fixed manufacturing overhead

Fixed selling and adninistrative

$\backslash$table$[[$$$,210],[$$$,190],[$$$,40],[$$$,20]]$

$$165,000$

$$45,000$

Required:

Assume that the company uses absorption costing. Compute the unit product cost for one gamelan.

Unit product cost

$2.$ Assume that the company uses variable costing. Compute the unit product cost for one gamelan.

Unit product cost