Oblack is a division of Fink, Inc. The divisin manufactures and sells a books. During the year, it sells 30,000 units for $25 per unit. Total production 15,000 units Other information is presented in the schedule below Division Information-2019 Beginning inventory Sales in units Selling price per unit Direct material Direct labor Variable manufacturing own head Variable marketing and selling cost Fired manufacturing overhead costs (total) D 30,000 525 5420,000 Selling and administrative expenses (all Fixed) $25,000 Assume the company uses absorption costing a. Compute the unit product cost t Compute the net income for the year (Show your calculations)