I only need part b) !!

I did some parts of it but it says my answers are not complete...

Pacheo Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 110 585 2,670 2,870 385 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 26 23 1 21 $66,750 $ 5,740 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: a. What is the unit product cost for the month under variable costing? b. Prepare a contribution format income statement for the month using variable costing. c. Without preparing an income statement, determine the absorption costing net operating income for the month. (Hint: Use the reconciliation method.) Pacheo Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 110 585 2,670 2,870 385 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 26 23 1 21 $66,750 $ 5,740 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: a. What is the unit product cost for the month under variable costing? b. Prepare a contribution format income statement for the month using variable costing. c. Without preparing an income statement, determine the absorption costing net operating income for the month. (Hint: Use the reconciliation method.) Required A Required B Required C Prepare a contribution format income statement for the month using variable costing. $ 315,700 Variable Costing Income Statement Sales Variable expenses Variable cost of goods sold $ 143,500 Variable selling and administrative expenses 60,270 GA $ 203,770 111,930 Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative expenses 66,750 5,740 72,490 39,440 Net operating income $