Maher Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 192 0 4,000 3,190 810 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 $ WOOD $ 13 16 $144,000 $ 12,760 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. Complete this question by entering your answers in the tabs below. Required A Required B Required C Required D Required E Prepare a contribution format income statement for the month using variable costing. Variable Costing Income Statement Sales 612,480 Variable expenses: Variable cost of goods sold Variable selling and administrative 385,990 51,040 $ 437,030 175,450 Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative expenses 0 Net operating income $ 175,450 Complete this question by entering your answers in the tabs below. Required A Required B Required Required D Required E Reconcile the variable costing and absorption costing net operating incomes for the month. Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating income (loss) Add: Fixed manufacturing overhead costs released from inventory under absorption costing Absorption costing net operating income (loss)