Aaker Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling Price

$99

Units in Beginning Inventory	0
Units Produced	6,300
Units Sold	6,000
Units in Ending Inventory	300

Variable Costs per Unit:
Direct Materials	$12
Direct Labour	$42
Variable Manufacturing Overhead	$ 6
Variable Selling and Administrative	$ 6

Fixed Costs:
Fixed Manufacturing Overhead	$170,100
Fixed Selling and Administrative	$ 24,000

What is the unit product cost for the month under absorption costing?
What is the unit product cost for the month under variable costing?

	What is the total contribution margin for the month under the variable costing approach?

	What is the total gross margin for the month under the absorption costing approach?

	What is the total period cost for the month under the variable costing approach?

	What is the total period cost for the month under the absorption costing approach?

	What is the net income (loss) for the month under variable costing?

What is the net income (loss) for the month under absorption costing?