Variable and absorption costing

Porta Light manufactures a high$-$quality LED flashlight for home$/$office use. Data pertaining to the company's operations for the year are as follows:

The FOH rate is based on units of production based on an expected production capacity of $160,000$ units per year.

a$.$ What is budgeted annual fixed manufacturing overhead? $

b$.$ If budgeted fixed manufacturing overhead equals actual fixed overhead, what is underapplied or overapplied fixed overhead for the year

$(1)$ under absorption costing? $

$(2)$ under variable costing? $

Neither over$-$ or underapplied

c$.$ What is the product cost per unit under

$(1)$ under absorption costing? $