Maga Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 202 Units in beginning inventory Units produced Units sold Units in ending inventorv 3,380 2,940 440 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $55 $ 55 $12 $21 $118,300 $ 11,760 Required. What is the unit product cost for the month under variable costing? (Do not round intermediate calculations. Omit the "$" sign in your response.) Cost per unit Variable costing b. What is the unit product cost for the month under absorption costing? (Omit the "$" sign in your response.) Cost per unit Absorption costing