please help with the following:

$1$a$.$ Compute the unit product cost under absorbtion costing

$1$b$.$ What is the company's absorbtion costing net operating income $($loss$)$ for the quarter?

$1$c$.$ Reconcile the variable and absorbtion costing net operating income $($loss$)$ figures

$3.$ During the second quarter of operations, the company again produced $31,400$ units but sold $34,400$ units. $($Assume no change in total fixed costs.$)$

$3$a$.$ What is the company's variabke costing net operating income $($loss$)$ for the second quarter?

$3$b$.$ What is the companys absorbtion costing net operating income $($loss$)$ for the second quarter?

$3$c$.$ Reconcile the variable costing and absorbtion costing net operating incomes for the second quarter.