Ober Corporation, which has only one product, has provided the following data concerning its most recent month of operatio Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 120 0 8,900 8,400 500 $ 38 $ 36 $ 6 $ 9 $ 151,300 $ 109,200 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.