Zurgot Inc. has just organized a new division to manufacture and sell specially designed computer tables, using select hardwoods. The divisions monthly costs are shown in the schedule below

Manufacturing costs: Variable costs per unit: $ 161 $10 $454,230 Direct materials Variable manufacturing overhead Fixed manufacturing overhead costs (total) Selling and administrative costs 10 % of sales Variable Fixed (total) $315,180 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 $430 each. During the first month of operations, the following activity was recorded: Units produced Units sold 4,635 3,790 Requirea: 1. Compute the unit product cost under each of the following costing method. Unit Product Cost a. Absorption costing b. Variable costing