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Vaughan Company sells its product for $80 per unit. - During 2020, it produced 7,000 units and sold 5,000 units (there was no beginning inventory). - During 2021, it produced 6,000 units and sold 8,000 units Over the 2 years, costs were stable: Evaluate the following statements: 1. Under absorption costing, the product cost in Year 1 is $56 per unit 2. Under absorption costing, the product cost in Year 2 is $59 per unit 3. Under variable costing, the product cost in Year 2 is $38 per unit All of the Statements are true Both Statements #1 and #2 are true Only Statement H3 is true Only Statement #1 is true Both Statements 1 and #3 are truc Both Statements #2 and =3 are true All of the Statements are false Only Statement *22 is true