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

Selling Price	$92
Units in Beginning Inventory	0
Units Produced	8,700
Units Sold	8,300
Units in Ending Inventory	400
Variable Costs per Unit:
Direct Materials	$13
Direct Labour	$55
Variable Manufacturing Overhead	$1
Variable Selling and Administrative	$5
Fixed Costs:
Fixed Manufacturing Overhead	$130,500
Fixed Selling and Administrative	$8,300

a) What was the unit product cost for the month under variable costing?

b) What was the unit product cost for the month under absorption costing?

c) What was the operating income(loss) for the month under variable costing?

d) What was the operating income(loss) for the month under absorption costing?

e) What was the amount of fixed overhead cost in ending inventory under absorption costing?