Sun-Day Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 138 500 4,100 4,300 300 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ 31 59 4 9 $ $94,300 $47,300 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? b. What is the unit product cost for the month under absorption costing? c. Prepare a contribution format income statement for the month using variable costing. d. Prepare an income statement for the month using absorption costing. e. Reconcile the variable costing and absorption costing net operating incomes for the month. CH 7 ABC Data concerning three of Kilmon Corporation's activity cost pools appear below: Activity Cost Pool Assembling products Designing products Setting up batches Uru Total Cost Total Activity $ 150, 300 8,350 assembly hours $ 1,177,535 7,597 product design hours $ 14,400 600 batch set-ups Required: Compute the activity rates for each of the three cost pools