I have the answer I just need the formulas and to know how to figure them out.I need the steps and work so I can understand

63 Example of problem on absorption/variable costing Murphy Inc., which produces a single product, has provided the following data for its most recent month of operation: Number of units produced 13,700 Variable costs per unit: Direct materials 126 Direct labor $ Variable manufacturing overhead $ 9 Variable selling and administrative expenses $ 9 Fixed costs: Fixed manufacturing overhead $ 808,300 Fixed selling and administrative expenses $ 301,400 The company had no beginning or ending inventories. Required: a. Compute the unit product cost under absorption costing. a. Absorption costing $ 257 b. Compute the unit product cost under variable costing. b. Variable costing 198