Moises Corporation manufactures two products. Cost date related to each product for the year ended December 31, 2021 is shown in the table below: Description Product 1 Product 2 Sales Revenues $1,340,000 $2,600,000 Direct materials $300,000 $400,000 Direct labor $400,000 $800,000 Manufacturing Overhead (TOTAL) $200,000 $300,000 Total units produced 7,200 10,900 Total units sold 6,700 13,000 Variable manufacturing overhead per unit. $8.00 $87,200 There were 2, 100 units of product 2 in inventory on January 1, 2021 with a total cost of $294,000. Of the total cost of the 2,100 units of product 2 in inventory on January 1, 2021 $130,000 was fixed manufacturing overhead. Required: Determine the absorption costing net operating income for year-end December 31, 2021. Determine the variable costing net operating income for year-end December 31, 2021. Determine the per unit costs of product 1 and product 2 by completing the information in the table below: Description Product 1 Product 2 Per unit cost using variable costing. Per unit cost using absorption costing