I need step-by-step assistance with the following problem:

Calculate unit product cost under the variable costing method and the absorption costing method using the information below: Beginning inventory 0 units Units produced 40,000 units Units sold 35,000 units Selling price $120 per unit Marketing and administrative expenses Variable marketing and administrative expenses per unit Fixed marketing and administrative expenses per month Manufacturing costs Direct materials cost per unit Direct labor cost per unit Variable manufacturing overhead cost per unit Fixed manufacturing overhead cost per month $4 $1 ,120,000 $30 $14 $4 $1 280,000