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2 Vancott Company manufactures and sells writing pads Cost data for the product is given : Price $50 Products sold in 2019: 6,000 units Products produced in 2019, 8,000 units (used as allocation base) Direct Materials: Direct Labor: Variable Mfg. OH: Variable Selling and Administrative: s $ $ $ 10 per unit 5 per unit 3. per unit 2 per unit 0 Fixed Mfg. Oh, of the year Fixed selling and administrative $ 48,000 $ 52,000 2 4 1. What is the unit product cost under variable costing system? 2 What is the unit variable cost under variable costing system? 3. What is the unit product cost under absorption costing system? 3. What is the net operating income under variable costing system for the year of 2019? 4. What is the net operating income under absorption costing system for the year of 2019? 5. Explain why there is a difference in net income under variable costing vs. absorption costing system