Kobe Enterprises, which has only one product, has provided the following data concerning its most recent month of operations: 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 50 $ 190 3,280 3,170 110 $49 $ 53 $15 $18 $101,680 $ 12,680 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: Answer the following 4 questions. Label 4 rows in the answer area a., b., c., d. and answer the 4 questions. Bold your final answer but show all your work. 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 $ 49 $53 $15 $18 $101,680 $ 12,680 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: Answer the following 4 questions. Label 4 rows in the answer area a., b., c., d. and answer the 4 questions. Bold your final answer but show all your work. a. What is the unit product cost for the month under variable costing? b. What is the total for variable selling and administrative expenses? c. What is the unit product cost for the month under absorption costing? d. If net operating income under variable costing is $ 59,990400, what is the net operating income under osorption costing? Use the reconciliation method