181.Maga Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $150 Units in beginning inventory Units produced.acmnia Units soldidicenti Units in ending inventorym 3,100 2700 400 Variable costs per unit Direpf materials Direct labof, variable manufactiringeyethead-.... Varjable selling and administrative $46 $50 $T 1 Fixed costs: Fixed manufacturing ovehead..$86,800 Fixed selling and administrativeove $8100 Required: a. What is the unit product cost for the month under variable costing? b. What is the unit product cost for the month under absorption costing? c. Prepare a contribution format income statement for the month using variable costing. d. Prepare an income statement for the month using absorption costing