Peters Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 111 300 2,000 2,200 100 29 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 $ $ $ $ 30 4 9 $ 34,000 $ 39,600 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. Requirements: a) Suppose the company uses variable costing, calculate unit product cost under variable costing. (2 marks) b) Suppose the company uses absorption costing. Calculate unit product cost under absorption costing. (2 marks) c) Prepare an income statement for the month ended using variable costing. (3 marks) d) Prepare an income statement for the month ended using absorption costing