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Blackbird, Incorporated Reports the Following Information Regarding Its Production Cost

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Blackbird, Incorporated reports the following information regarding its production cost:
 Units produced 39,000 units  Direct labor $13 per unit  Direct materials $17 per unit  Variable overhead $200 per unit  Fixed overhead $9,750,000 in total \begin{array} { | l | l | } \hline \text { Units produced } & 39,000 \text { units } \\\hline \text { Direct labor } & \$ 13 \text { per unit } \\\hline \text { Direct materials } & \$ 17 \text { per unit } \\\hline \text { Variable overhead } & \$ 200 \text { per unit } \\\hline \text { Fixed overhead } & \$ 9,750,000 \text { in total } \\\hline\end{array} a. Compute production cost per unit under variable costing.
b. Compute production cost per unit under absorption costing.


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