Sandhill makes Halloween costumes. The company incurred the following total costs to produce 27,200 costumes. Direct materials $233,000 Direct labor 97,000 Variable overhead 34,480 Fixed overhead 97,920 (a) Under the absorption costing method, what is the average unit product cost? Using this method, how much product cost would be recorded on the income statement if 18,300 units were sold? (Round per unit to 3 decimal places, e.g. 15.256 and product cost to O decimal places, e.g. 5,275.) Average unit product cost A Product cost $ (b) Under the variable costing method, what is the average unit product cost? Using this method, how much product cost would be recorded on the income statement if 18,300 units were sold? (Round per unit to 3 decimal places, e.g. 15.256 and product cost to O decimal places, e.g. 5,275.) Average unit product cost Product cost ta