O'Bannion Compnay. which has only one product. has provided the following data concerning its most recent month of operations: Selling price .................................... $124 Units in beginning inventor}? _________________ 0 Units produced ................................. 6:100 Units sold ....................................... 5:600 Units in ending inventory _____________________ 500 Variable costs per unit: Direct materials _______________________________ $23 Direct labor .................................... $43 Variable manufacturing overhead .......... $2 Variable selling and administrative ........ $11 Fixed costs: Fixed manufacturing overhead ............. $133;000 Fixed selling and administrative ............ $61,600 a. (5 points} Prepare a contribution format income statement for the month using variable costing. b. (5 points) Prepare an income statement for the month using absorption costing