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

Selling price $ $188$

Units in beginning inventory $0$

Units produced $3,560$

Units sold $3,110$

Units in ending inventory $450$

Variable costs per unit:

Direct materials $ $51$

Direct labor $ $52$

Variable manufacturing overhead $ $11$

Variable selling and administrative expense $ $14$

Fixed costs:

Fixed manufacturing overhead $ $121,040$

Fixed selling and administrative $ $12,440$

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$.$ Prepare a contribution format income statement for the month using variable costing.

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.