Pierre Computer Company manufactures personal computers and tablets. Based on the latest information from the cost accountant, using the current sales mix, the weighted-average sales price per unit is $760 and the weighed-average variable cost per unit is $456. The company does not expect the sales mix to vary for the next year. Assume the beginning balance in Finished Goods Inventory is $0. Additional data for the first month of 2026 : (Click the icon to view the data.) Read the requirements. Requirement 1. Compute the product cost per unit produced under absorption costing and under variable costing. Start by computing the product cost per unit produced under absorption costing. (Only complete the necessary input fields. If an input field is not used in the table leave the input field empty; do not select a label or enter a zero. Round all amounts to the nearest cent, X.XX.) Requirements 1. Compute the product cost per unit produced under absorption costing and under variable costing. 2. Prepare income statements for January 2026 using: a. absorption costing. b. variable costing. 3. Is operating income higher under absorption costing or variable costing in January? What causes the difference? Data table