Sproull Inc., which produces a single product, has provided the following data for its most recent month of operation: Number of units produced 2,000 Variable costs per unit: Direct materials $21 Direct labor $75 Variable manufacturing overhead $7 Variable selling and administrative expenses $6 Fixed costs: Fixed manufacturing overhead $116,000 Fixed selling and administrative expenses $40,000 The company had no beginning or ending inventories. Required: a. Compute the unit product cost under absorption costing. b. Compute the unit product cost under variable costing.