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Assume that dircetiabor is a variable cost. Required: a. Compute the unit product cost under both the absorption costing and variable costing approaches. b. Propare an income statement for the year using absorption costing. c. Prepare an ircome statement for the year using variable costing. d. Reconcile the absorption costing and variable costing net operating income figures in (b) and (c) above. Complete this question by entering your answers in the tabs below. Compute the unit product cost under both the absorption costing and variable costing approaches