Packer Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price_____$81 Units in beginning inventory________300 Units produced________1, 800 Units sold_____1, 600 Units in ending inventory__________500 Variable costs per unit: Direct materials_______$19 Direct labor $16 Variable manufacturing overhead________$1 Variable selling and administrative________$11 Fixed costs: Fixed manufacturing overhead_______$34, 200 Kited selling and administrative_______$3, 200 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: What is the unit product cost for the month under variable costing? Prepare a contribution format income statement for the month using variable costing. Without preparing an income statement, determine the absorption costing net operating income for the month