Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 7,000 Variable costs per unit: Direct materials $ 87 Direct labor $ 75 Variable manufacturing overhead $ 5 Variable selling and administrative expense $ 10 Fixed costs: Fixed manufacturing overhead $273,000 Fixed selling and administrative expense $497,000 There were no beginning or ending inventories. The absorption costing unit product cost was:

On january 8, the end of the first weekly pay period of the year, regis company's payroll register showed that its employees earned $22,760 of office salaries and $70,840 of sales salaries. withholdings from the employees' salaries include fica social security taxes at the rate of 6.20%, fica medicare taxes at the rate of 1.45%, $13,260 of federal income taxes, $1,450 of medical insurance deductions, and $860 of union dues. no employee earned more than $7,000 in this first pay period. required: 1.1 calculate below the amounts for each of these four taxes of regis company. regis’s merit rating reduces its state unemployment tax rate to 3% of the first $7,000 paid to each employee. the federal unemployment tax rate is 0.60