Nelson Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price 125 395 Units in beginning inventory Units produced 6,210 6,420 Units sold 185 Units in ending inventory Variable costs per unit: Direct materials 47 Direct labor 24 Variable manufacturing overhead Variable selling and administrative 18 Fixed costs: 105,570 Fixed manufacturing overhead 89,880 Fixed selling and administrative The company produces the same number of units every month, although the sales in units vary from month to month. The companys variable costs per unit and total fixed costs have been constant from month to month Required: a. Prepare a contribution format income statement for the month using variable costing. Unit product cost under variable costing: Direct materials Direct labor Variable manufacturing overhead Variable costing unit product cost