Maher Corporation which has only one product as provided the following data concerning its most recent month of operations. $ 121 0 7,000 6,500 400 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 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 expense A A A A 38 53 3 11 $ $ 70,000 28,000 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. Find net operating income for the month using variable costing. d. Find net operating income for the month using absorption costing. e. Reconcile the variable costing and absorption costing net operating incomes for the month