Ober Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 120 0 8,900 8,400 500 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 $ 36 6 9 $ 151,300 $ 109,200 Required: a. Calculate the unit product cost under variable costing. b. Prepare a contribution format income statement for the month using variable costing. c. Calculate the unit product cost under absorption costing. d. Prepare an income statement for the month using absorption costing