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Denton Company manufactures and sells a single product. Cost data for the product are given: The product sells for $47 per unit. Production and sales data for July and August, the first two months of operations, follow: The company's Accounting Department has prepared the following absorption costing income statements for July and August 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 costing and absorption costing net operating incomes. Complete this question by entering your answers in the tabs below. Determine the unit product cost under: (a) Absorption costing, (b) Variable costing. Prepare variable costing income statements for July and August. \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes } \\ \hline Variable costing net operating income (loss) \\ \hline Add (deduct) fixed manufacturing overhead cost deferred in (released from) \\ inventory under absorption costing \\ \hline Absorption costing net operating income (loss) \\ \hline \end{tabular}