Planned units produced in the year10000Direct labor/unit$200Direct material/unit$2000Variable manufacturing overhead/unit$400Variable SG&A/unit$200Fixed manufacturing overhead/year$2000000Fixed SG&A$500000In your own words please post a response to the Discussion Board and comment at least on two other postings. You will be graded on the quality of your postings.The following rubric will be used for grading:Grading Rubric20%What points would you wish to cover in your meeting on this subject of the importance of product costing?35%How will the components of unit product costs be different if the CFO uses absorption costing versus variable costing? Include your calculations.35%Using the company data show your calculations for determining unit product costs under absorption and variable costing.10%Comment on other students postings.For assistance with your assignment please use your text Web resources and all course materials.Unit Materials