Selling price $ 95 Units in beginning inventory Units produced Units sold Units in ending inventory 350 2,280 1,620 1,010 Variable cost per unit: Direct materials $ 22 Direct labor $ 24 Variable manufacturing $ 1 overhead Variable selling and - 12 administrative Fixed costs: Fixed manufacturing overhead $ 50,160 Fixed selling and administrative $3,240 A The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Required: a. What is the unit product cost for the month under variable costing? (Omit the "$" sign in your response.) Variable costing Cost per unit $ b. Prepare a contribution format income statement for the month using variable costing. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "$" sign in your response.) Variable Costing Income Statement (Click to select) Variable expenses: (Click to select) (Click to select) (Click to select) Fixed expenses: (Click to select) (Click to select) 10 10 (Click to select) c. Without preparing an income statement, determine the absorption costing net operating income for the month. (Omit the "$" sign in your response.) Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating income (Click to select) Click to select) Absorption costing net operating income