(12 Maner Co., which has only one product, has provided the following data concerning its most recent month of operation: Selling Price: $ 178 Units in beginning inventory Units produced units sold Units in ending inventory O 3,110 2, 940 170 Nariable costs per unit: Direct Materials $47 Direct Labor $ 50 variable Monuf, overhead $ 11 Variavole selling & Admain expens $ 21 Fixed costs: Fixed manuf. overhead $99,520 Fixed selling & Admin. $8,880 010 AU 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. I prepare an income Statement for the month a using absorptich costing. e.) Reconcile the variable costing and absorption costing net operating incomes for the month