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

The company's variable costs per unit and total fixed costs have been constant from month to month. Required: a. Prepare a contribution format income statement for the month using variable costing. b. Prepare an income statement for the month using absorption costing.

Selling price	$212
Units in beginning inventory	370
Units produced	6,610
Units sold	6,580
Units in ending inventory	400
Variable costs per unit:
Direct materials	$43
Direct labor	$29
Variable manufacturing overhead	$5
Variable selling and administrative expense	$19
Fixed costs:
Fixed manufacturing overhead	$145,420
Fixed selling and administrative expense	$64,800