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: Direct materials Variable manufacturing overhead $ 162 $ 11 Fixed manufacturing overhead costs (total) Selling and administrative costs: $605,680 Variable Fixed (total) 15% of sales $352,560 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 $538 each. During the first month of operations, the following activity was recorded: Units produced Units sold 4,520 3,430 Required: 1. Compute the unit product cost under each of the following costing method. a. Absorption costing b. Variable costing Unit Product Cost