urphy Incorporated, which produces a single product, has provided the following data for its most recent month of operation:

Number of units produced	13,400
Variable costs per unit:
Direct materials	$ 179
Direct labor	$ 64
Variable manufacturing overhead	$ 3
Variable selling and administrative expenses	$ 8
Fixed costs:
Fixed manufacturing overhead	$ 683,400
Fixed selling and administrative expenses	$ 268,000

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.