Berbice Industries Limited is a manufacturer of a single product. The company has provided the following data concerning its most recent month of operations:

Selling price	$180
Units in beginning in inventory	NIL
Units produced	1,100
Units sold	900
Units in ending inventory	200
Variable cost per unit:
Direct materials	$28
Direct labour	30
Variable manufacturing overhead	7
Variable selling & administrative	11
Fixed costs:
fixed manufacturing overhead	$14,300
fixed selling and administrative	1,800

Required:

a) Compute the unit product cost under absorption costing and under variable/marginal costing.

b) Prepare an income statement for the month using the variable/marginal costing method.

c) Prepare an income statement for the month using the absorption costing method.