Selected data for the Christie Company's past year of operations are presented below: ^a Common overhead totals $50,000 and is divided equally between the two products. ^b Common fixed selling totals $60,000 and is divided equally between the products. Budgeted fixed overhead for the year of $180,000 equaled actual fixed overhead. Fixed overhead is assigned to products using a plantwide rate based on expected direct labour hours, which were 150,000. The company had 5,000 of Product B in inventory at the beginning of the year. These units had the same unit cost as the units produced during the year. (Round amounts to two decimal places.) The unit product cost for Product A using variable costing is: (a) $2.00: (b) $2.15: (c) $2.45: (d) $2.60 The unit product cost for Product A using absorption costing is: (a) $2.15: (b) $2.45: (c) $2.60: (d) $2.80 The unit product cost for Product B using variable costing is: (a) $2 15: (b) $2.45: (c) $2.80: (d) $3.04 The unit product cost for Product B using absorption costing is: (a) $3.16: (b) $2.80: (c) $2 60: (d) $2.45 Variable cost of goods sold for the year is: (a) $700,000: (b) $915,000: (c) $1, 025,000: (d) $1, 072,000 Variable-costing net income for the year is: (a) $938,000: (b) $763,000, (c) $648,000: (d) $465,000 Using absorption costing, cost of goods sold for the year is: (a) $1, 050,000: (b) $912,000: (c) $797,000: (d) $760,000 Absorption-costing net income for the year is: (a) $840,000: (b) $648,000: (c) $510,000: (d) $488,000