Pachur Company, which has only one product, has provided the following data concerning its most recent month of operations:

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Required; (present with no decimal places) :

What is the unit product cost for the month under variable costing? $ Determine the absorption costing net operating income for the month. $