please help with both parts!

Denton Company manufactures and sells a single product. Cost data for the product are given: Variable costs per unit: Direct materials $ 6 Direct labor 11 Variable manufacturing 3 overhead Variable selling and 3 administrative Total variable cost per unit $ 23 Fixed costs per month: Fixed manufacturing overhead $120,000 Fixed selling and administrative 172,000 Total fixed cost per month $292,800 The product sells for $46 per unit. Production and sales data for July and August, the first two months of operations, follow Units Units Produced Sold July 38,620 26,000 August 30, eee 34,000 The company's Accounting Department has prepared the following absorption costing income statements for July and August July August Sales $1,196,080 $1,564,000 Cost of goods sold 624,000 816,000 Gross margin 572,000 748,000 Selling and administrative 250,000 274,000 expenses Net operating income 322,000 474,000 Required: 1. Determine the unit product cost under a. Absorption costing b. Variable costing 2. Prepare variable costing Income statements for July and August. 3. Reconcile the variable conting and absorption costing net operating incomes. Complete this question by entering your answers in the tabs below. Required Required Required 1 2 3 Determine the unit product cost under: (a) Absorption costing. (b) Variable costing. Unit Product Cost Absorption costing 5. Variable costing