Murphy Incorporated, which produces a single product, has provided the following data for its most recent month of operation:Number of units produced Variable costs per unit:Direct materialsDirect laborVariable manufacturing overheadVariable selling and administrative expensesFixed costs:Fixed manufacturing overheadFixed selling andadministrative expensesThe 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$\mathrm{.}11,600$$ $115$$ $71$$ $3$$ $15$$ $672,800$$ $220,400$