Cuffee Inc., which produces a single product, has provided the following data for its most recent month of operation: 
The company had no beginning or ending inventories.
Required:
a. Compute the unit product cost under absorption costing. Show your work!
b. Compute the unit product cost under variable costing. Show your work!
Definitions:
Receptive Fields
Specific areas where sensory neurons are activated or inhibited by various types of stimuli such as light, sound, or touch.
Photoreceptor
A specialized type of cell found in the retina that transforms light into electrical signals, initiating the process of visual perception.
Cones
Photoreceptor cells in the retina of the eye responsible for color vision and visual clarity in well-lit conditions.
Ocular Dominance Columns
Ocular dominance columns are stripes of neurons in the visual cortex of the brain that respond preferentially to input from one eye or the other, playing a role in the development of depth perception.
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