need help on both please

The Rock Company produces basketballs. It incurred the following costs during the year. Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead Selling costs $14,000 $25,900 $11,600 $29,100 $21,450 What are the total product costs for the company under variable costing? Total product costs $ Brief Exercise 19-17 The Rock Company produces basketballs. It incurred the following costs during the year. Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead Selling costs $14,350 $25,350 $11,650 $29,900 $20,650 What are the total product costs for the company under absorption costing? Total product costs $