Zurgot Inc. has just organized a new division to manufacture and sell specially designed computer tables, using select hardwoods. O division's monthly costs are shown in the schedule below: Manufacturing costs: Variable costs per unit: Prime Cost 192 Variable manufacturing overhead $ 19 Fixed manufacturing overhead costs (total) $500 , 850 Selling and administrative costs: Variable 15 % of sales Fixed (total) $343 , 440 The tables sel $528 each. During the first month of o @ ations, the following activity was recorded: Units produced 4, 770 Units sold 3, 720 Required: 1. Compute the unit product cost under each of the following costing method. Unit Product Cost a. Absorption costing b. Variable costing