The following data is for a company that produces a single product. Selling price$190 Units in beginning inventory 0 Units produced 3,280 Units sold 3,170 Variable costs per unit: Direct materials$49 Direct labor$53 Variable manufacturing overhead$15 Variable selling and administrative expense$18 Fixed costs: Fixed manufacturing overhead$101,680 Fixed selling and administrative$12,680 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