Aciek's Company, Which has only one product, has provided the following data concerning if most recent month of operations:

Selling Price..............................................$100

Units in Beginning inventory.....................$300

Units produced----------------------------------$1.200

Units sold.................................................$1,400

Units in ending inventory........................$100

Variable Costs per unit:

Direct Materials.........................................$17

Direct Labor..............................................$59

Variable manufacturing overhead.............$4

Variable selling and administrative...........$8

FIxed Costs:

Fixed manufacturing overhead.................$9,600

Fixed selling and administrative-------------$1,400

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

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.