Data concerning ABC Golf Balls Inc. operations for last year appear below: 0 10,000 60,000 $12.00 Units in beginning inventory Units in ending inventory Units sold Selling price per unit Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $2.00 $1.00 $1.00 $1.50 $140,000 $150,000 Required: a) Compute unit product costs using variable costing. b) Compute unit product costs using absorption costing