Masley Corporation has provided he following data for its two most recent years of operation:

Variable manufacturing cost per unit produced:

Direct materials $13

Direct labor $6

Variable Manufacturing overhead $4

Fixed manufacturing overhead per year $140,000

In year 1, 10,000 units were produced and in year 2, 7,000 units were produced.

Required:

a) assume the company uses absorption costing. Compute the unit product cost in each year.

b) assume the company uses variable costing. Compute the unit product cost in each year.