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