Please assist with question below and use data provided:

Cullumber makes Halloween costumes. The company incurred the following total costs to produce 28,000 costumes. Direct materials Direct labor Variable overhead Fixed overhead $212,000 116,000 27,600 81,200 (a) Under the absorption costing method, what is the average unit product cost? Using this method, how much product cost would be recorded on the income statement if 19,500 units were sold? (Round perunitto 3 decimal places, e.g. 15.256 and places, 5,275.) Average unit product cost Product cost (b) Under the variable costing method, what is the average unit product cost? Using this method, how much product cost would be recorded on the income statement if 19,500 units were sold? (Round per unitto 3decimal places, e.g. 15.256 and places, eg. 5,275.) Average unit product cost Product cost