Chuck Wagon Grills, Inc., makes a single producta handmade specialty barbecue grill that it sells for $220. Data for last years operations follow: Units in beginning inventory 0 Units produced 10,300 Units sold 9,400 Units in ending inventory 900 Variable costs per unit: Direct materials $ 63 Direct labor 33 Variable manufacturing overhead 13 Variable selling and administrative 20 Total variable cost per unit $ 129 Fixed costs: Fixed manufacturing overhead $ 339,900 Fixed selling and administrative 505,000 Total fixed costs $ 844,900 Required: 1. Assume that the company uses absorption costing. Compute the unit product cost for one barbecue grill. 2. Assume that the company uses absorption costing. Prepare a contribution format income statement for last year.