During December 2022, Johnson's Manufacturing Company budgeted to produce 5,000 units of Product KKM. Actual production for the month was 4,800 units. At the beginning of the month the company had in store 500 units of the product. During the month the company sold one unit of the product for $1,200 and there were 400 units of the product at the end of December 2022. Fixed production, administrative and distribution expenses were $1,000,000, $550,000 and $450,000 respectively. The following additional information was made available from the company's records:

Cost per unit

Details	$
Direct materials	200
Direct labour	150
Direct expense	70
Variable production overheads	100
Total	520

Required:

(a) What was the contribution per unit of production for December 2021?

(b) Determine the number of units of Product KKM sold by Johnsons Manufacturing Company during December 2022.

(c) Prepare an income statement to show profit for December 2022 using the marginal costing approach.

(d) Prepare an income statement to show profit for December 2022 using absorption costing approach.

(e) Show the reconciliation statements of the profit figures obtained above.