Frances Manufacturing manufactures a product that it will sell for $$200$ per unit. The company is looking to project its operating income for its first two years of operations. Cost information for the single product is as follows:

Selling price per unit $$200$

Direct materials per unit produced $$75.$

Direct labor cost per unit produced $$50.$

Variable manufacturing overhead $(MOH)$ per unit produced $$10.$

Variable selling & administrative expenses per unit sold $$8.$

Total fixed manufacturing $($MOH$)$ $$300,000$

Total fixed selling & administrative expenses $$20,000$

During its first year of operations, the company plans to manufacture $10,000$ units and anticipates selling $8,000$ of those units. During the second year of its operations, the company plans to manufacture $15,000$ units and anticipates selling $16,000$ units. It will have units in beginning inventory for the second year, from its first year of operations$)$

a$.$ What is the year $1$ unit product cost under the absorption costing? What about variable costing?

b$.$ What is the year $2$ unit product cost under the absorption costing? What about variable $$sting$?$

c$.$ What is year $1$ net operating income under the absorption costing? What about variable costing?

d$.$ What is year $2$ net operating income under the absorption costing? What about variable costing?