Murphy Inc., which produces a single product, has provided the following data for its most recent month of operation:

Number of units produced		11,100
Variable costs per unit:
Direct materials	$	140
Direct labor	$	75
Variable manufacturing overhead	$	10
Variable selling and administrative expenses	$	16
Fixed costs:
Fixed manufacturing overhead	$	688,200
Fixed selling and administrative expenses	$	255,300

The company had no beginning or ending inventories.

Required:

a. Compute the unit product cost under absorption costing.

b. Compute the unit product cost under variable costing.