YEG sells one product. Data from its most recent month of operations is included below. Selling price $111 Units in beginning inventory 400 Units produced Units sold Variable costs per unit: Direct materials Direct labour 8,800 8,900 $34 $37 Variable manufacturing $3 overhead Variable selling and $9 administrative Fixed costs: Fixed manufacturing overhead $61,600 Fixed selling and administrative $169,100 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 have been constant from month to month. Additionally, assume fixed manufacturing overhead was $2,200 less last month and YEG uses FIFO. Compute the total Contribution Margin. Compute the Operating Income under Variable Costing. Compute the Operating Income under Absorption Costing. Reconcile and explain the reason for the difference between b) and c)