Management Accounting - Variable and Absorption Costing

,1! 'Isagani Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price ........................................................... $97 7' Units in beginning inventory ................................. 0 Units produced ................................................ . ..... 6,600 , Units sold ......................... . ..................................... 6,200 , Units in ending inVentory ...................................... 400 Variable costs per unit: Direct materials .................................................. $40 Directlabor... $10 Variable manufactlmng overhead ...................... 54 Variable selling and administrative .................... S9 Fixed costs: Fixed ..ufacmring overhead ........................... W00 Fixed selling and momma ........................ 4512.495? Required: n/'What IS the unit product cost for the mouth under variable costing? 3'! b/ What IS the unit product cost for the month under absorption costing?