Zurgot Inc. has just organized a new division to manufacture and sell specially designed computer tables, using select hardwoods. The division's monthly costs are shown in the schedule below: Manufacturing costs: Variable costs per units Direct materials Variable manufacturing overhead $ $ Fixed manufacturing overhead costs (total) 178 19 $648,375 10% of sales Fixed (total) $263,250 Selling and administrative costs: Variable Zurgot regards all of its workers as full-time employees, and the company has a long-standing no-layoff policy. Furthermore, production is highly automated. Accordingly, the company includes its labour costs in its fixed manufacturing overhead. The tables sell for $480 each. During the first month of operations, the following activity was recorded: Units produced Units sold 4,875 3,990 Required: 1. Compute the unit product cost under each of the following costing method. a. Absorption costing b. Variable costing Unit Product Cost