Surf Co. a family owed business makes body boards. There major product is the X-Board. Here is some selected data for the X-Board which sells for $105.00 Beg Inventory Units produced Units sold Variable cost per Unit \begin{tabular}{|l|l|r|r|} \hline & DM & 23.00 \\ \hline & DL & 19.00 \\ \hline Fixed Cost & Var MFG OH & 5.00 \\ \hline & Var S\&A & 8.00 \\ \hline & Fixed MFG OH & 13,500.00 \\ \hline & Fixed S\&A & 5,000.00 \\ \hline & & \\ \hline \end{tabular} a. What is the unit product cost for one X-board using absorption costing b. What is the unit product cost for one X-board using variable costing Show your work below