Need help with this question? Anthony needs to show his supervisor how COGS, as reported on the company's income statement, might differ depending on the

costing system used. Regardless of which inventory costing system the company uses, standard costs are incorporated into the

analysis. The variable manufacturing and variable operating costs were $$17$ per unit and $$3$ per unit, respectively. Budgeted and actual

fixed$-$MOH cost was $$18,000,$ while fixed operating costs were $$10,900.$ The company budgeted for $2,000$ units but produced and sold

$2,100$ units this year. Any fixed$-$MOH volume variance is to be written off directly to COGS. Anthony knew there were no variable cost

variances. Show the COGS that would be presented on the company's income statement under $($a$)$ variable costing and $($b$)$ absorption

costing.