Determine the per unit cost that would be capitalized under each costing system.

Budgeted fixed-Moh cost per unit $

Absorption cost per unit $

As anexperienced member of the accounting team at Gary Supplies, Diew was comfortable with his companys typicalyear-end practice of presenting income under the absorption costing method, which incorporated standard costing He was therefore surprised when his supervisor asked him to prepare two side-by-side income statements at the end of this year using (1) the traditional absorption costing method and (2) yariable costing Drew besan ty gathering the following information, Drewnoted there was ed bezinniry fG teveritocy, and thein werefio price or efficency variances this year, Gary's practiceis to write off any frued-MOH voturse variancet directly to Coss in the period iccurred