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

Selling price		191
Units in beginning inventory		0
Units produced		4,080
Units sold		3,140
Units in ending inventory		940
Variable costs per unit:
Direct materials		47
Direct labor		54
Variable manufacturing overhead		17
Variable selling and administrative		19
Fixed costs:
Fixed manufacturing overhead	$	155,040
Fixed selling and administrative	$	12,560

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.

e. Reconcile the variable costing and absorption costing net operating incomes for the month