Zurgot Inc. has just organized a new division to manufacture and sell speclally 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

Fixed manufacturing overhead costs $($total$)$

Selling and adninistrative costs:

Variable

fixed $($total$)$

$$,158$

$$,16$

$$5710,230$

Fixed $($total$)$

$12$ of sales

$3.136,75$

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 overihead. The tables sell. for $$500$ each.

During the first month of operations, the following activity was recorded:

$\backslash$table$[[$Units produced,$4,490],[$Units sold,$3,420]]$

Required:

Compute the unit product cost under each of the following costing method.

$\backslash$table$[[,,\backslash$table$[[$Unit Product$],[$Cast$]]],[$a$.,$Absprpbion costing,$],[$b$.,$Variable costing,$]]$

Prepare an income statement for the month using absorption costing. $($Do not leave any empty spaces; Input a $0$ wherever It is required.$)$