Help Save & Exit Units produced 31, see Units sold 28, See Variable costs per unit: Direct materials $ 7.60 Direct labor $ 6.80 Variable manufacturing overhead Variable selling and administrative $ 6.70 Required: 1. Complete the following a. Compute the unit product cost under absorption costing B. What is the company's absorption costing net operating incolthe (toss) for the quarter? c. Reconcile the variable and absorption costing het operating income (loss) figures 3. During the second quarter of operations, the company again produced 31,500 units but sold 34,500 units. (Assume no change in total fixed costs?) a. What is the company's variable costing net operating income (floss) for the second quarter? b. What is the company's absorption costing net operating income (toss) for the second quarter c. Reconcile the variable costing and absorption costing net operating incomes (losses) for the second quarter Complete this question by enter your answers in etalbe before