Adamson, Inc. has the following cost data for Product X:
Direct materials .................................. $ 41 per unit
Direct labor .......................................... 57 per unit
Variable manufacturing overhead ................. 7 per unit
Fixed manufacturing overhead ............. 20,000 per year
Calculate the unit product cost using absorption costing and variable costing when production is 2,000 units, 2,500 units, and 5,000 units?