selling price	$95
units in beginning inventory	100
units produced	6,200
units sold	5,900
units in ending inventory	400
variable cost per unit
direct materials	$42
direct labor	$28
variable manufacturing overhead	$1
variable selling and administrative	$5
fixed costs
fixed manufacturing overhead	$62,000
fixed selling and administrative	$35,400

Lee Corporation, which has only one product, has provided the following data concerning its most recent month of operations.

The company produces the same number of units every month, although the sales in units vary from month to month. The companys variable costs per unit and total fixed costs have been constant from month to month. Assume direct labor is a variable cost.

Required:

1. what is thr unit product cost for the month under variable costing?

2. what is the unit product cost for the month under absorption costing?

3. calculate the difference in variable costing and absorption costing net operating incomes for the month.