Question 28: Sproull Inc., which produces a single product, has provided the following data for its most recent month of operation:

Number of units produced		14,600
Variable costs per unit:
Direct materials	$	137
Direct labor	$	75
Variable manufacturing overhead	$	4
Variable selling and administrative expenses	$	11
Fixed costs:
Fixed manufacturing overhead	$	846,800
Fixed selling and administrative expenses	$	233,600

The company had no beginning or ending inventories.

Required:

a.	Compute the unit product cost under absorption costing.

b.	Compute the unit product cost under variable costing.