What is the absorption for 2001? Please show work

The Night Ranger Company began operations on January 2, 2000. The company uses actual costing and carries no Work in Process inventories. Production and sales for the first 4 years are as follows: For each of the first 4 years of operations, the variable costs per unit fixed costs per year were as follows: For all for years, the selling price is $16 per unit. The company uses the FIFO method to assign costs to inventories. The absorption costing product cost per unit would