O'Bannion Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $124 Units in beginning inventory Units produced Units sold....... Units in ending inventory 0 6,100 5.600 500 Variable costs per unit: Direct materials. Direct labor........ Variable manufacturing overhead. Variable selling and administrative $23 $43 $2 $11 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative ............ $183,000 $61,600 Required: a. Prepare a contribution format income statement for the month using variable costing. b. Prepare an income statement for the month using absorption costing