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 for $850. Selected data for the companys operations last year follow:

Units in beginning inventory . . . . . . . . . . . . . . . . . . . . 0 Units produced . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 Units sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 Units in ending inventory . . . . . . . . . . . . . . . . . . . . . . . 25 Variable costs per unit: Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100 Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $320 Variable manufacturing overhead . . . . . . . . . . . . . . . $40 Variable selling and administrative . . . . . . . . . . . . . . $20 Fixed costs: Fixed manufacturing overhead . . . . . . . . . . . . . . . . . $60,000 Fixed selling and administrative . . . . . . . . . . . . . . . . $20,000 Variable Costing and Segment Reporting: Tools for Management 263 Required: 1. Assume that the company uses absorption costing. Compute the unit product cost for one gamelan. 2. Assume that the company uses variable costing. Compute the unit product cost for one game