Lona Corporation, 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 $ 198 3,230 3,060 170 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 $ 55 $ 55 $ 14 $ 13 $109,820 $ 12,240 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? (provide a collapsed cost of goods sold number. In otherwords, one number rather than the components of inventory). c. Prepare a contribution format income statement for the month using variable costing. (provide a collapsed cost of goods sold number. In otherwords, one number rather than the components of inventory). 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.