please help me with this accounting problem

Audiophonics Limited manufactures and sells high-quality and durable ear buds for use with personal electronics that are custom moulded to each customer's ear. Cost data for the product follow: Variable costs per unit: Direct materials $ 10 Direct labour 18 Variable factory overhead 10 Variable selling and administrative 5 Total variable costs per unit $ 43 Fixed costs per month: Fixed manufacturing overhead $169,400 Fixed selling and administrative 154,000 Total fixed cost per month $323,400 [ The product sells for $66 per unit. Production and sales data for May and June, the first two months of operations, are as follows: Units Produced Units Sold May 15,400 13,200 June 15,400 17,600 ' Income statements prepared by the Accounting Department using absorption costing are presented below: May June sales 5 871,200 $1,161,600 Cost of goods sold: Beginning inventory 0 107,800 Add cost of goods manufactured 754,600 754,600 Goods available for sale 754,600 862,400 Less ending inventory 107,800 0 Cost of goods sold 646,800 862,400 Gross margin 224,400 299,200 Selling and administrative expenses 220,000 242,000 Operating income $ 4,400 $ 57:200 Required: 1. Determine the unit product cost under each of the following methods. _- _- 2. Prepare variable costing income statements for May and June using the contribution approach. (Do not leave any empty spaces; input a O wherever it is required.) Variable expenses: Variable cost of goods sold: Total variable expenses Total fxed expenses Operating income (loss) 3. Reconcile the variable costing and absorption costing operating income figures. (Loss amounts should be indicated with a minus sign.) Variable costing operating income (loss) Add: Cost deferred in inventory under absorption costing Deduct: Cost released from inventory under absorption ousting Absorption costing operating income