G Manufacturing costs Direct materials cost per unit $30 Direct labor cost per unit $14 Variable manufacturing overhead cost per unit $4 Fixed manufacturing overhead cost per month $1,280,000 Using the information given, above: Calculate unit product cost under the variable costing method and the absorption costing method Prepare an Income Statement under the variable costing method, as well as the absorption costing method Prepare a schedule to reconcile the net operating income under the variable and absorption costing methods