(TCO E) Lehne Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling Price $ 125 Units in beginning Inventory 600 Units Produced 3000 Units sold 3500 Units in ending Inventory 100 Variable Costs per unit: Direct materials $ 15 Direct labor $ 50 Variable manufacturing overhead $ 8 Variable selling and admin $ 12 Fixed Costs: Fixed manufacturing overhead $ 75,000 Fixed selling and admin $ 20,000 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 an income statement for the month using the variable costing method. d. Prepare an income statement for the month using the absorption costing method