The S&S Corporation produces and sells one product. The following data refer to the year just completed: Beginning Inventory O units Units produced. 15,000 Units sold. 8,500 Sales price per unit.. $275 Variable selling and administrative expenses per unit $ 14 Fixed Selling and administrative expenses (Total) $110,000 Manufacturing Costs: Direct materials cost per unit.. .$ 100 Direct labor cost per unit.. 85 Variable manufacturing overhead cost per unit... .$ 20 Fixed manufacturing overhead (Total). $150,000 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 year using variable costing. d. Prepare an income statement for the year using absorption costing