Sproull Inc., which produces a single product, has provided the following data for its most recent month of operation:

Number of units produced 16,900

Variable costs per unit:

Direct materials $ 109

Direct labor $ 77

Variable manufacturing overhead $ 9

Variable selling and administrative expenses $ 12

Fixed costs: Fixed manufacturing overhead $ 997,100

Fixed selling and administrative expenses $ 388,700

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.