Maga Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 178 Units in beginning inventory 0 Units produced 3,110 Units sold 2,940 Units in ending inventory 170 Variable cost per unit: Direct materials $ 47 Direct labor $ 50 Variable manufacturing overhead $ 11 Variable selling and administrative $ 21 Fixed costs: Fixed manufacturing overhead $ 99,520 Fixed selling and administrative $ 8,820 Required: a. What is the unit product cost for the month under variable costing? (Do not round intermediate calculations. Omit the "$" sign in your response.) Cost per unit Variable costing $ b. What is the unit product cost for the month under absorption costing? (Omit the "$" sign in your response.) Cost per unit Absorption costing $ c. Prepare a contribution format income statement for the month using variable costing. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "$" sign in your response.) Variable Costing Income Statement $ Variable expenses: $ Fixed expenses: $ d. Prepare an income statement for the month using absorption costing. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "$" sign in your response.) Absorption Costing Income Statement $ Selling and administrative expenses: $ $ e. Reconcile the variable costing and absorption costing net operating incomes for the month. (Omit the "$" sign in your response.) Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating income $ : Absorption costing net operating income $