Variable Costs Per Unit

During the year, the company produced 18,200 units and sold 15,800 units. The selling price of the company's product is $64 per unit. Assume that the company uses absorption costing: Compute the unit product cost. (Omit the "$" sign in your response.) Prepare an income statement for the year. (Input all amounts as positive values. Omit the "$" sign in your response.)