Problem $2$: Absorption costing and Variable Costing $(10$ points: $4+4+2)$

Blanche Inc. operated at $100\%$ of capacity during its first month and provided following information:

$\backslash$table$[[$Number of units produced:,$20,000,],[$Production costs $($for $20,000$ units$)$:$,$Total costs,Unit costs$],[$Direct materials,$$180,000,$$$9\mathrm{.}00$