Chang Company reports the following data:

Finished Goods Inventory:

Beginning balance, in units.......... 500

Units produced ...............2,200

Units sold ................1,800

Ending balance, in units ..........900

Production Costs:

Variable manufacturing costs per unit .....$ 56

Total fixed manufacturing costs .......24,300

Calculate the product cost per unit and the total cost of the 900 units in ending inventory using absorption costing and variable costing.