In the coming year, Kalling Company expects to sell 28,700 units at $46 each. Kalling's controller provided the following information for the coming year.

Units production30,000Unit direct materials$14.43Unit direct labor$3.99Unit variable overhead$2.39Unit fixed overhead*$3.63Unit selling expense (variable)$2.00Total fixed selling expense$65,500Total 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.

$per unit

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

$per unit

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

$

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

$