Salem, Inc. has collected the following data for November (there are no beginning inventories): (Click the icon to view the data.) Read the requirements. Requirement 1. Using variable costing, calculate the unit product cost. (Round your final answer to the nearest cent.) Variable costing Data table Unit product cost Requirements Units produced and sold 450 units Sales price $250 per unit 1. Using variable costing, calculate the unit product cost. 2. Prepare an income statement using the contribution margin format. Direct materials 69 per unit Direct labor 76 per unit Variable manufacturing overhead 16 per unit Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs Print Done 7,650 per month 50 per unit 4,800 per month Print Done