Short-Fuse Company, which has only one product, has provided the following data concerning its most recent month of operations: $80 0 4,150 4,100 50 Selling Price Units in beginning Inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct Materials Direct Labour Variable Manufacturing Overhead Variable Selling and administrative Fixed costs: Fixed Manufacturing costs Fixed selling and administrative $13 $23 $2 $3 $99,600 $53,000 What is the unit product cost for the month under variable costing? What is the unit product cost for the month under absorption costing? "repare a contribution format income statement for the month using the variable costing method. Vould the income be higher or lower under Absorption costing? By how much