Pacheo Corporation, which has only one product, has provided the following data concerning its most recent month of operations:Selling priceUnits in beginning inventory$Units producedUnits soldUnits in ending inventory$1061,0802,5603,270370$Variable costs per unit:Direct materialsDirect laborVariable manufacturing overheadVariable selling and administrative expense$$$2225220$Fixed costs:Fixed manufacturing overhead$$53,760$Fixed selling and administrative expense $ $6,540$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.Required:a$.$ What is the unit product cost for the month under variable costing?b$.$ Prepare a contribution format income statement for the month using variable costing.c$.$ Without preparing an income statement, determine the absorption costing net operating income for the month. $($Hint:Use the reconciliation method.$)$