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Maher Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 187 Units in beginning inventory Units produced 3,660 Units sold 3,100 Units in ending inventory 560 Variable costs per unit: Direct materials $50 Direct labor $ 55 Variable manufacturing overhead $ 17 Variable selling and administrative expense $ 19 Fixed costs: Fixed manufacturing overhead $ 124,440 Fixed selling and administrative $ 9,300 Required: a. What is the unit product cost for the month under variable costing? b. What is the unit product cost for the month under absorption costing? c. Prepare a contribution format income statement for the month using variable costing. d. Prepare an Income statement for the month using absorption costing. e. Reconcile the variable costing and absorption costing net operating Incomes for the month. Prepare a contribution format income statement for the month using variable costing. $ 579,700 Variable Costing Income Statement Sales Variable expenses Variable cost of goods sold 483,600 Variable selling and administrative $ $ 483,600 96,100 Contribution margin Fixed expenses Fixed selling and administrative expenses Fixed manufacturing overhead 9,300 58,900 68,200 27,900 Net operating income $ S 579,700 483,600 96,100 Absorption Costing Income Statement Sales Cost of goods sold Gross margin Selling and administrative expenses: Fixed selling and administrative expenses 9,300 Variable selling and administrative expenses 58.900 Net operating income 68,200 27,900 S