Play Time manufactures video games that it sells for $$43$ each. The company uses a fixed manufacturing overhead allocation rate of $$6$ per game. Assume all costs and production levels are exactly as planned. The following data are from Play Time's first two months in business:

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Read the requirements.

Requirement $1.$ Compute the product cost per game produced under absorption costing and under variable costing.

$\backslash$table$[[,$October,November$],[,$Absorption,Variable,Absorption,Variable$],[,$costing,costing,costing,costing$],[$Total product cost per game,$24,18,24,18$