Am i correct

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

Selling price$197

Units in beginning inventory0

Units produced3,200

Units sold2,800

Units in ending inventory400

Variable costs per unit:

Direct materials$53

Direct labor$58

Variable manufacturing overhead$13

Variable selling and administrative expense$12

Fixed costs:

Fixed manufacturing overhead$112,000

Fixed selling and administrative expense$8,400

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. a contribution format income statement for the month using variable costing.

d. an income statement for the month using absorption costing.

e. Reconcile the variable costing and absorption costing net operating incomes for the month.