XYZ Co. manufacturing company produces a single product and has provided the following data concerning its most recent month of operations:

Total sales $175,000

Variable costs per unit

Direct materials $35

Direct labour 25

Manufacturing overhead 7

Selling and administration 6

Fixed costs (total)

Manufacturing overhead 6,500

Selling and administration 7,500

Units in beginning inventory 0units

Sales 1100 units

Units in ending inventory 400 units

Required: a) Calculate: the number of units produced, the fixed OH per unit cost, the cost per unit under variable costing and the cost per unit under absorption costing.

b) Calculate the COGS using absorption costing.