The following cost and revenue data relate to a company's first month of operations. 0 Beginning inventory Units produced Units sold 39,000 34,000 81 Selling price per unit Selling and administrative expenses: Variable per unit Fixed (per month) Manufacturing costs: Direct materials cost per unit Direct labor cost per unit Variable manufacturing overhead cost per unit Fixed manufacturing overhead cost (per month) 3 $ 562,000 17 3 $663,000 Required: 1. Assume that the company uses absorption costing. a. Determine the unit product cost. b. Prepare an income statement for the first month. 2. Assume that the company uses variable costing. a. Determine the unit product cost b. Prepare a contribution format income statement for the first month. Complete this question by entering your answers in the table below. Req 1A Req 1B Req 2A Req 2B