Using the following information to answer questions 5-7 (10 points) A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Lots in beginning Unitsin ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable s eandaministrati ons Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 82.500 3.800 a) What is the absorption costing unit product cost? b) Construct the absorption costing income statement; c) What is the variable costing unit product cost? d) Construct the variable costing income statement; b) Construct the absorption costing income statement; c) What is the variable costing unit product cost? d) Construct the variable costing income statement; c) Reconcile the difference between absorption costing net operating income and variable cost net operating income