Variable and absorption costing, explaining operating-income differences. Entertain Me Corporation manufactures and sells 50-inch television sets and uses standard costing. Actual data relating to January, February, and March 2017 are as follows:

	January	February	March
Unit data:
Beginning inventory	0	150	150
Production	1,500	1,400	1,520
Sales	1,350	1,400	1,530
Variable costs:
Manufacturing cost per unit produced	$ 1,000	$ 1,000	$ 1,000
Operating (marketing) cost per unit sold	$ 800	$ 800	$ 800
Fixed costs:
Manufacturing costs	$525,000	$525,000	$525,000
Operating (marketing) costs	$130,000	$130,000	$130,000

The selling price per unit is $3,300. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 1,500 units. There are no price, efficiency, or spending variances. Any production-volume variance is written off to cost of goods sold in the month in which it occurs.

Q. What is the unit product cost under (a) variable costing and (b) absorption costing.