Problem 4 Vilnius Inc. had the following product information for January 2020: Selling Price $249 per unit Direct Materials $92 per unit Direct Labor $78 per unit Variable Manufacturing Overhead $30 per unit Variable Selling $18 per unit Fixed Manufacturing Overhead $175,000 Fixed Selling $41,000 Production 7,600 units Sales (units) 6,500 units REQUIRED: A. What is the product cost per unit under absorption costing? B. What is the product cost per unit under variable costing? C. Prepare an income statement using absorption costing. D. Prepare an income statement using variable costing