12. McCollen Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price...... $122 0 8,300 8,200 100 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... $27 $46 $4 $7 Fixed costs: Fixed manufacturing overhead.. Fixed selling and administrative. $199,200 $106,600 Required: a. What is the unit product cost for the month under variable costing? 3 points b. What is the unit product cost for the month under absorption costing? 3 points c. Prepare a contribution format income statement for the month using variable costing