Pacheo Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 97 Units in beginning inventory 553 Units produced 1,880 Units sold 2,040 Units in ending inventory 393 Variable costs per unit: Direct materials $ 27 Direct labor $ 18 Variable manufacturing overhead $ 2 Variable selling and administrative expense $ 17 Fixed costs: Fixed manufacturing overhead $ 35,720 Fixed selling and administrative expense $ 6,120 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.)