acheo Corporation, which has only one product. has provided the following data concerning its most recent month of operations: Selling price $ 94 Units in beginning inventory 856 Units produced 2,666 Units sold 3,199 Units in ending inventory 326 Variable costs per unit: Direct materials $ 23 Direct labor $ 16 Variable manufacturing overhead 5 1 Variable selling and administrative expense $ 19 Fixed costs: Fixed manufacturing overhead $61J186 Fixed selling and administrative expense $ 9,578 he company produces the same number of units every month. although the sales in units vary from month to month. The company's ariable costs per unit and total xed costs have been constant from month to month. equired: . What is the unit product cost for the month under variable costing? . Prepare a contribution format income statement for the month using variable costing. . Without preparing an income statement. determine the absorption costing net operating income tor the month. (Hint: Use the 'econciliation method.) aher Corporation, which has only one product. has provided the following data concerning its most recent month of operations: Selling price $ 15? Units in beginning inventory 6 Units produced 3,?16 Units sold 3,496 Units in ending inventory 226 Variable costs per unit: Direct materials $ 4? Direct labor $ 58 Variable manufacturing overhead $ 9 Variable selling and administrative expense $ 11 Fixed costs: Fixed manufacturing overhead $118,?26 Fixed selling and administrative $ 16,4?6 equired: . What is the unit product cost for the month under variable costing? . What is the unit product cost for the month under absorption costing? . Prepare a contribution format income statement for the month using variable costing. . Prepare an income statement for the month using absorption costing. . Reconcile the variable costing and absorption costing net operating incomes for the month