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Q1. Zingling Inc produces only product and following information relates to the recent month of operation: Selling price $121 Units in inventory 000 units Units produced 4300 units Units sold 4000 units Units in inventory 300 units Variable cost per unit: Direct Materials $44 Direct Labor $35 Variable manufacturing overhead $7 Variable selling and administrative $5 Fixed costs: Fixed manufacturing overhead $34400 Fixed selling and administrative $72000 Required: a) What is the unit product cost for the month under variable costing? b) Prepare an income statement for the month using the variable (contribution format) costing method. c) Without preparing an income statement, determine the absorption costing net operating income for the month. (Hint: Use the reconciliation method) d) Explain how fixed manufacturing overhead cost is shifted from one period to another using absorption costing system