Lefelmann Corporation, which has only one product, has provided the following data conceming its most recent month ofl operations Selling price ,100 1,300 Units in ending inventeey Variable costs per unit Direct materials 631 4 5 Variabie mansfeeturing overhead Pi sed manufacter Log overhead Piwed selling ad adsiniatracive xpense 94,300 47, 300 The company produces the same number of units every month, although the saes in units vary trom month to month. The company's variable costs per unit and lotal faxed costs have been constant from month to month a What is he ut product cost for the month under variable cosing? b. What is the unit product cost for the month under absorption costing? C Prepare a conrbution Sornat income statement for the month using variable cosing d. Piepare an income statement for the month using absoption costng e. Reconcile the variable cosing and absorption costing net operating incomes for the month