Moises Corporation manufactures two products. Cost date related to each product for the year ended December $31,2021$ is shown in the table below: 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: