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Varlable & Absorption Costing with detailed (expanded) Cost of Goods Sold ABC Inc. has just organized a new division to manufacture and sell specially designed computer tables, using select hardwoods. The division's monthly costs are shown in the schedule below: Manufacturing costs: Variable costs per unit: Direct materials Variable manufacturing overhead Fixed manufacturing overhead costs (total) Selling and administrative costs: Variable Fixed (total) $ 161 $ 10 $ 454,230 10% of sales $ 315, 180 ABC regards all of its workers as full-time employees, and the company has a long-standing no-layoff policy. Furthermore, production is highly automated. Accordingly, the company includes its labour costs in its fixed manufacturing overhead. The tables sell for $430 each. During the first month of operations, the following activity was recorded: Units produced Units sold 4, 635 3,790 Required: 1. Compute the unit product cost under each of the following costing method. Unit Product Cost a. Absorption costing b. Variable costing 2. Prepare an income statement for the month using absorption costing. (Do not leave any empty spaces; Input . O wherever It Is required.) Cost of goods sold: 0 0 S 0 3. Prepare a contribution format income statement for the month using variable costing. (Do not leave any empty spaces; Input a wherever It is required.) Variable expenses: Variable cost of goods sold: 0 Olo Forced expenses: 0 S 0 4. Reconcile the absorption costing and variable costing operating income figures in (2) and (3) above. Variable costing operating income (loss) Add: Fixed manufacturing overhead cost deferred in inventory under absorption costing Absorption costing operating income (loss) S 0