The following data are available for Rogue Company for the year ended December 31, 2020 of which there were no price, spending, or efficiency variances:

Sales	5,000	units
Budgeted production	6,000	Units
Actual production	6,100	Units
Manufacturing costs incurred
Direct materials	$10	Per unit
Conversion costs	15	Per unit
Fixed manufacturing overhead	$192,000	Total
Nonmanufacturing costs incurred
Variable	10%	Of sales
Fixed	$80,020	Total
Beginning inventory	0	In units and in dollars
Selling price	$100	Per unit

REQUIRED:

1. Determine the product cost per unit for Absorption Costing, Variable Costing, and Throughput costing.
2. Prepare an income statement under Absorption Costing, Variable Costing, and Throughput costing.
3. Determine the Breakeven point under Variable Costing (units)
4. Determine the Breakeven point under Absorption Costing (Both)