I need help with the last 2.

Advance Products regards all of its workers as full-time employees and the company has a long-standing no-layoff policy. Furthermore, production is highly automated. Accordingly, the company includes its labor costs in its fixed manufacturing overhead. the tables sell for S300 each. During the first month of operations, the following activity was recorded: Units produced 3.630 Units sold 2.800 Compute the unit product cost under absorption costing and variable costing. Prepare an income statement for the month using absorption costing. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "S" sign in your response.) Prepare a contribution format income statement for the month using variable costing. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "S" sign in your response.) Reconcile the absorption costing and variable costing net operating incomes in (2) and (3) above. (Loss amounts and amounts to be deducted should be indicated with a minus sign. Omit the "S" sign in your response.) Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating income (loss) $ 165600 Add (deduct) fixed manufacturing overhead cost deferred in (released from) inventory under absorption costing Absorption costing net operating income (loss) $