Nurikamal Technology Inc. manufactures heavy duty flash lights. January and February operations were identicalin every way except for the planned production.

January had a production denominator of 88844 units.

February had a production denominator of 65847 units.

Fixed manufacturing costs totaled 211812.

Sales for January month totaled 88844 units with variable manufacturing costs of 7 per unit. Sales for February month totaled 65847 units. Selling and administrative costs were 2 per unit variable and 53259 of fixed. The selling price was 10 per unit.

Under ABSORPTION Costing Approach

ABS 1. Compute inventoriable cost per unit for January

ABS 2. Compute cost per unit for February

ABS 3. Compute COGS for January

ABS 4. Compute COGS for February

ABS 5. Compute Gross Margin for January