Maher Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 197 Units in beginning inventory Units produced Units sold Units in ending inventory 0 3,200 2,800 400 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 $ $ $ $ 53 58 13 12 $112,000 $ 8,400 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 Required D Required E What is the unit product cost for the month under variable costing? Cost Per Unit Variable costing Complete this question by entering your answers in the tabs below. Required A Required B Required C Required D Required E What is the unit product cost for the month under absorption costing? Cost Per Unit Absorption costing 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 Variable expenses: Fixed expenses: Required A Required B Required C Required D Required E Prepare an income statement for the month using absorption costing. Absorption Costing Income Statement Gross margin Selling and administrative expenses: Net operating income Required A Required B Required C 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) Absorption costing net operating income (loss)