1. (10 points) Ober Corporation, which has only one product, has provided the following data concerning its most recent month of operations: 120 0 8,900 8,400 500 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 38 36 6 9 $151,300 $109,200 Required: a. Prepare a contribution format income statement for the month using variable costing. b. Prepare an income statement for the month using absorption costing