Complete the following problem. Show any calculations required to ensure any partial credit that may be due to you. Bentley Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $186 Units in beginning inventory 0 Units produced 4,000 Units sold 3,600 Units in ending inventory 400 Variable costs per unit: Direct materials $64 Direct labor $54 Variable manufacturing overhead $ 6 $22 Variable selling and administrative Fixed costs: Fixed manufacturing overhead $48,000 Fixed selling and administrative $79,200 Required: a. Calculate the unit product cost under absorption costing. b. Calculate the unit product cost under variable costing. C. Assuming that Bentley Company uses absorption costing, calculate gross profit for the month. d. Assuming that Bentley Company uses variable costing, calculate contribution margin for the month. e. Assuming that Bentley Company uses variable costing, calculate net operating income for the month