Maher Corporation, which has only one product, has provided the following data for its last month of operations:

Sale price	ps	198
Units in beginning inventory		0
Units produced		3,230
units sold		3,060
Units in ending inventory		170
Variable costs per unit:
Direct materials	ps	55
Direct labour	ps	55
Variable manufacturing overhead	ps	14
Variable selling and administrative expenses	ps	13
Fixed costs:
Fixed manufacturing costs	ps	109,820
Fixed and administrative sales	ps	12,240

Required:

a. What is the unit cost of the product for the month under variable cost?

b. What is the unit cost of the product for the month under absorption cost?

c. Prepare a contribution-format income statement for the month using variable cost.

d. Prepare an income statement for the month using the absorption cost.

e. Reconcile variable costing and absorption costing to net operating income for the month.