please explain in the simplies way you can

Stober Company produces a specialty item. There is no beginning inventory. Management has provided the following information for April: Actual sales Actual production Selling price Direct material costs Direct Labor Variable manufacturing overhead Variable Selling & administrative costs Fixed manufacturing overhead Fixed Administrative expense Budgeted (planned) capacity 50,000 units 60,000 units $40.00 per unit $10.00 per unit $2.00 per unit $3.00 per unit $5.00 per unit $240,000 $100,000 50,000 units What is cost of goods sold per unit when using absorption costing? What is operating income when using absorption costing