Pabbatti Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 94 850 2,660 3,190 320 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 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative 23 16 1 19 $61,180 $ 9,570 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. (Hint: Use the reconciliation method.) Required: a. What is the unit product cost for the month under variable costing? Cost per unit Variable costing b. Prepare a contribution format income statement for the month using variable costing. PABBATTI CORPORATION Variable Costing Income Statement Variable expenses: Fixed expenses: c. Without preparing an income statement, determine the absorption costing net operating income for the month.(Hint: Use the reconciliation method.) Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating income Absorption costing net operating income