The Western Company produces girl scout cookies. The cookies sell for $14 per box. During its first quarter of operations, the company produced 12,000 boxes of chocolates and sold 9,000 boxes of the candies. The company's cost information includes the following: Direct materials $ 4.00 per unit Direct labor $ 2.50 per unit Fixed manufacturing overhead $21,000 Fixed selling and administrative expenses $15,000 Variable manufacturing overhead $ 1.00 per unit Variable selling and administrative expenses $ 2.00 per unit . Compute the unit product cost under absorption costing. Compute the unit product cost under variable costing. Prepare an income statement using absorption costing. . Prepare an income statement using variable costing