Lefelmann Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	138
Units in beginning inventory		500
Units produced		4,100
Units sold		4,300
Units in ending inventory		300
Variable costs per unit:
Direct materials	$	31
Direct labor	$	59
Variable manufacturing overhead	$	4
Variable selling and administrative expense	$	9
Fixed costs:
Fixed manufacturing overhead	$	94,300
Fixed selling and administrative expense	$	47,300

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. What is the unit product cost for the month under absorption costing?

c. Prepare a contribution format income statement for the month using variable costing.

d. Prepare an income statement for the month using absorption costing.

e. Reconcile the variable costing and absorption costing net operating incomes for the month.