Maher Corporation, which has only one product, has provided the following data concerning its Selling price 187 Units in beginning inventory Units produced Units sold 3,180 2,810 Units in ending inventory 370 Variable costs per unit: Direct materials 52 Direct labor 58 Variable manufacturing overhead Variable selling and administrative expense 15 $ 17 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $111,300 8,430 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