Mahugh Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price.... $122 Units in beginning inventory. 0 Units produced 8,300 Units sold 8,200 Units in ending inventory. 100 Variable costs per unit: Direct materials $27 Direct labor... $46 Variable manufacturing overhead $4 Variable selling and administrative... $7 Fixed costs: Fixed manufacturing overhead... $199,200 Fixed selling and administrative. $106,600 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. le. Reconcile the variable costing and absorption costing net operating incomes for the month