Sproull Inc., which produces a single product, has provided the following data for its most recent month of operation: Number of units produced 13,200 Variable costs per unit: Direct materials $ 169 Direct labor $ 80 Variable manufacturing overhead $ 5 Variable selling and administrative expenses $ 13 Fixed costs: Fixed manufacturing overhead $ 765,600 Fixed selling and administrative expenses $ 277,200 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.