murphy incorporated, which produces a single product, has provided the following data for its most recent month of operation: number of units produced 14,900 variable costs per unit: direct materials $ 151 direct labor $ 72 variable manufacturing overhead $ 8 variable selling and administrative expenses $ 12 fixed costs: fixed manufacturing overhead $ 923,800 fixed selling and administrative expenses $ 357,600 the company had no beginning or ending inventories. required: a. compute the unit product cost under absorption costing. b. compute the unit product cost under variable costing.