Can you assist me

I wanted to clarify the process of computing product costs using both methods as follows:
 

                                                                                    Variable Costing         Absorption Costing

Variable manufacturing cost per unit produced:

            Direct material                                                $2,000                         $2,000            

            Direct labor                                                        $200                            $200

            Manufacturing overhead                                    $400       $2,600          $400       $2,600

Fixed manufacturing cost per unit                                                      —-                            $200

Total inventoriable cost per unit produced                                   $2,600                         $2,800