Kingbird Golf Ltd$.$ produces and sells special golf balls for $$22\mathrm{.}00$ for a pack of three. In May $2022,$ the company manufactured $34,500$ packs $($its normal volume$)$ and sold $32,200$ packs. The beginning inventory on May $1,2022,$ was $5,750$ packs. Production information for May $2022$ is as follows:

Direct manufacturing labour per pack$-15\mathrm{.}00$ minutes $,$ Fixed selling and administrative costs$-$ $$46,000,$ Fixed manufacturing overhead $-$ $$152,490,$

Direct materials costs per pack $-$ $$3\mathrm{.}00$

Direct labour rate per hour $$24\mathrm{.}00$

Variable manufacturing overhead per pack $$4\mathrm{.}00$

Variable selling expenses per pack $$3\mathrm{.}00$

$1)$ Calculate the total cost per pack under both absorption and variable costing

$2.)$ make income statements for both absorption and variable costing

$3.)$ create a reconcile statement