3) Maher Corporation, which has only one product, has provided the following data conceming its most recent month of operations: 129 0 3,700 3,600 100 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 103,600 $ 50,400 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, d. Prepare an income statement for the month using absorption costing