Required information

$[$The following information applies to the questions displayed below.$]$

Dow Chemical Company provides chemical, plastic, and agricultural products and services to various consumer markets.

The following excerpt is taken from the disclosure notes of Dow's annual report.

DOW CHEMICAL

Notes to the Financial Statements $($excerpt$)$

Dow Chemical had accrued obligations of $$381$ million for environmental remediation and restoration costs, including $$40$

million for the remediation of Superfund sites. This is management's best estimate of the costs for remediation and

restoration with respect to environmental matters for which the Company has accrued liabilities, although the ultimate cost

with respect to these particular matters could range up to twice that amount. Inherent uncertainties exist in these

estimates primarily due to unknown conditions, changing governmental regulations and legal standards regarding liability,

and evolving technologies for handling site remediation and restoration.

How did the $$381$ million affect Dow's financial statements?

Note: Amounts to be deducted should be indicated by a minus sign. Enter your answers in millions $($i$.$e$.,$ $$100,000,000$ should be

entered as $$100).$Required information $[$The following information applies to the questions displayed below.$]$ Vintage Company reports the following information. Compute product cost per unit under absorption costing. $($Round your answers to $2$ decimal places.$)$Required information $[$The following information applies to the questions displayed below.$]$ Vintage Company reports the following information. Compute product cost per unit under variable costing. $($Round your answers to $2$ decimal places.$)$