36) Else Corporation has provided the following data for its two most recent years of operation: Manufacturing costs: Variable manufacturing cost per unit produced: 5 10 $ 7 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: $ 3 $ 216,000 $ 6 Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $ 72,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 9,000 8,000 1,000 1,000 12,000 9,000 4,000 Required: a.Assume the company uses absorption costing. Compute the unit product cost in each year. b. Assume the company uses variable costing. Compute the unit product cost in each year