Pierre Computer Company manufactures personal computers and tablets. Based on the latest information from the cost$$ accountant, using the current sales$$ mix, the$$ weighted$-$average sales price per unit is $ $700$ and the$$ weighed$-$average variable cost per unit is $ $350.$ 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 $2020$:

January $2020$

Units produced and sold:

Sales

$770$ units

Production

$800$ units

Variable manufacturing cost per unit

$$350$

Sales commission cost per unit

$10$

Total fixed manufacturing overhead

$61,840$

Total fixed selling and administrative costs

$130,660$

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$.)$

Absorption Costing

Total unit product cost