3) Maher Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 129 Units in beginning inventory 0 Units produced 3,700 Units sold 3,600 Units in ending inventory 100 Variable costs per unit: Direct materials $ 37 Direct labor $ 38 Variable manufacturing overhead $ 6 Variable selling and administrative expense $ 5 Fixed costs: Fixed manufacturing overhead $ 103,600 Fixed selling and administrative expense $ 50,400 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.