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

Number of units produced	13,700
Variable costs per unit:
Direct materials	$ 126
Direct labor	$ 63
Variable manufacturing overhead	$ 9
Variable selling and administrative expenses	$ 9
Fixed costs:
Fixed manufacturing overhead	$ 808,300
Fixed selling and administrative expenses	$ 301,400

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.