Blackbird, Incorporated Reports the Following Information Regarding Its Production Cost

Essay

Blackbird, Incorporated reports the following information regarding its production cost:
$\begin{array}{ll}\text { Units produced } & 39,000 \text { units } \\\text { Direct labor } & \$ 13 \text { per unit } \\\text { Direct materials } & \$ 17 \text { per unit } \\\text { Variable overhead } & \$ 7,800,000 \text { in total } \\\text { Fixed overhead } & \$ 9,750 ,000 \text { in total }\end{array}$ a.Compute production cost per unit under variable costing.
b.Compute production cost per unit under absorption costing.