Maher Corporation, which has only one product, has provided the following data concerning Selling price 192 Units in beginning inventory Units produced Units sold Units in ending inventory 0 3.660 3.430 230 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 BA $135, 420 $ 13, 720 Required: a. What is the unit product cost for the month under variable costing 6. 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 le. Reconcile the variable costing and absorption costing net operating incomes for the month