Linda Wiliams, CEO of Cullumber Industries, is concerned about the recent volatility in the company's operating income. She believes that since the number of units sold has been fairly stable over the past three years that operating income also should have been stable. Linda asked Robert Jones, Cullumber's inventory manager, to help her understand the issue. Robert reviewed the company's records and compiled the following changes to Finished Goods Inventory (in units) for the vears 2019. 2020, and 2021 Robert aso gatbered the 2019 income statements prepared using absorption coting and variabie costinz Which follow Income Statement-Absorption Costing Sales $5,070,000 Cost of goods sold Units in beginning inventory (90,000) Units sold from current year production Total cost of goods sold Gross margin (3,420,000) Selling expense Operating income (3,510,000) 1,560,000 5980,000(630.000) Income Statement-Variable Costing Sales $5,070,000 Variable production expenses (2,028,000) Variable selling expenses Contribution margin (234,000) Fixed manufacturing expenses 2,808,000 Fixed selling expenses (1,520,000) Operating income (396,000) \$ 892,000 Compute the unit product cost for 2019,2020 , and 2021 for variable and absorption costing. Assume that variable costs per unit and totat fixed costs da not change from one year to the next. (Round answers to 2 decimal places, es. 15.25.)