Required: $1.$ Complete the following:a$.$ Compute the unit product cost under absorption costing.b$.$ What is the company's absorption costing net operating income $($loss$)$ for the quarter?c$.$ Reconcile the variable and absorption costing net operating income $($loss$)$ figures$\mathrm{.}3.$ During the second quarter of operations, the company again produced $31,600$ units but sold $34,600$ units. $($Assume no change in total fixed costs.$)$a$.$ What is the company's variable costing net operating income $($loss$)$ for the second quarter?b$.$ What is the company's absorption costing net operating income $($loss$)$ for the second quarter?

C$.$Reconcile the variable costing and absorption costing net operating incomes $($losses$)$ for the second quarter. Please show work to understand, thank you!

Tami Tyler opened Tami's Creations, Incorporated, a small manufacturing company, at the beginning of the year. Getting the company through its first quarter of operations placed a considerable strain on Ms$.$ Tyler's personal finances. The following income statement for the first quarter was prepared by a friend who just completed a course in managerial accounting at State University.