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 unit: Prime Cost Variable manufacturing overhead $ 171 $ 13 Fixed manufacturing overhead costs (total) $568,875 10 of sales $276,750 Selling and administrative costs: Variable Fixed (total) The tables sell for $460 each. During the first month of operations, the following activity was recorded: Units produced Units sold 5,125 3,830 Required: 1. Compute the unit product cost under each of the following costing method. a. Absorption costing b. Variable costing Unit Product Cost 2. Reconcile the absorption costing and variable costing operating income. Please fill in the operating income under variable costing as well as the difference between the two methods. You are encouraged to upload your paperwork to D2L to show your steps. Variable costing operating income (loss) Add: Fixed manufacturing overhead cost deferred in inventory under absorption costing Absorption costing operating income (loss) $ 0