Mahugh Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price		187
Units in beginning inventory		0
Units produced		3,660
Units sold		3,100
Units in ending inventory		560
Variable costs per unit:
Direct materials		50
Direct labor		55
Variable manufacturing overhead		17
Variable selling and administrative		19
Fixed costs:
Fixed manufacturing overhead	$	124,440
Fixed selling and administrative	$	9,300

Required:

a. What is the unit product cost for the month under variable costing? (Do not round intermediate calculations.)

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.