II. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $126 Units in beginning inventory 0 Units produced 3,100 Units sold 3,000 Units in ending inventory 100 Variable costs per unit: Direct materials $22 Direct labor $43 Variable manufacturing overhead $3 Variable selling and administrative $10 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $89,900 $42,000 Required: What is the unit cost and net operating income for the month under variable costing?