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

Selling price		199
Units in beginning inventory		0
Units produced		3,390
Units sold		3,010
Units in ending inventory		380
Variable costs per unit:
Direct materials		55
Direct labor		56
Variable manufacturing overhead		13
Variable selling and administrative		15
Fixed costs:
Fixed manufacturing overhead	$	115,260
Fixed selling and administrative	$	9,030 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