DALLAS Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $112 Units in beginning inventory 500 Units produced 2,800 Units sold 2,900 Units in ending inventory 400 Variable costs per unit: Direct materials $37 Direct labour $19 Variable manufacturing overhead $7 Variable selling and administrative $5 Fixed costs: Fixed manufacturing overhead $109,200 Fixed selling and administrative $5,800 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Required: Answers a) What is the unit product cost for the month under variable costing? b) In good format: prepare an income statement for the month using Separate page the variable costing method. c) Without preparing an income statement, determine the absorption costing operating income for the month. (Hint: Use the reconciliation method.) Must show calculations below