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company produces a single product called int6, this company has provided the following data for its most recent month of operation: number of units produced 10,900 variable costs per unit: direct materials $ 104 direct labor $ 77 variable manufacturing overhead $ 4 variable selling and administrative expenses $ 9 fixed costs: fixed manufacturing overhead $ 643,100 fixed selling and administrative expenses $ 185,300 the company had no beginning or ending inventories. required: a. compute the unit product cost under absorption costing. b. compute the unit product cost under variable costing