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

Selling price	$	195
Units in beginning inventory		0
Units produced		3,120
Units sold		2,830
Units in ending inventory		290
Variable costs per unit:
Direct materials	$	52
Direct labor	$	59
Variable manufacturing overhead	$	16
Variable selling and administrative	$	20
Fixed costs:
Fixed manufacturing overhead	$	102,960
Fixed selling and administrative	$	8,490

:

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	$