$1$a$.$ Compute the unit product cost under absorption costing. Round your answer to $2$ decimal places.

b$.$ Redo the company's income statement for the month using absorption costing.

c$.$ Reconcile the variable and absorption costing operating income $($loss$)$ figures.

$3.$ During the second month of operations, the company again produced $61,700$ units but sold $74,800.($Assume no chnage in total fixed costs$)$ a$.$ Prepare a contribution format income statement for the month using variable costing. b$.$ Prepare an income statement for the month using absorption costing. c$.$ Reconcile ghe variable costing and absorption costing operating income figures.