- Selling Price 100\$/unit, Year 2014 - Number of Units produced, Year 2014=40,000 Units - Number of Units Sold, Year 2014=35,000 Units - Variable Cots per Unit: Required: 1- Compute Unit product cost under Absorption Costing and under Variable costing. 2- Compute Net Income under Absorption Costing and under Variable costing. 3- Prepare the income statement under two methods