In the coming year, Kalling Company expects to sell $28,700$ units at $$45$ each. Kalling's controller provided the following information for the coming year.

Units production $30,000$

Unit direct materials $$14\mathrm{.}03$

Unit direct labor $$3\mathrm{.}88$

Unit variable overhead $$2\mathrm{.}33$

Unit fixed overhead$*$ $$3\mathrm{.}53$

Unit selling expense $($variable$)$ $$2\mathrm{.}00$

Total fixed selling expense $$65,500$

Total fixed administrative expense $$231,000$

$*$ The unit fixed overhead is based on $30,000$ units produced.

Required:

$1.$ Calculate the cost of one unit of product under absorption costing. Round to the nearest cent.

$fill in the blank $1$

per unit

$2.$ Calculate the cost of one unit of product under variable costing. Round to the nearest cent.

$fill in the blank $2$

per unit

$3.$ Calculate operating income under absorption costing for next year.

$fill in the blank $3$

$4.$ Calculate operating income under variable costing for next year.

$fill in the blank $4$