a$.$ Compute the unit product cost under absorption costing.

Note: Round your answer to $2$ decimal places.

b$.$ Redo the company's income statement for the month using absorption costing.

Unit product cost

c$.$ Reconclie the variable and absorption costing operating income $($loss$)$ figures. Note: Loss amounts should be entered with a minus sign.

$3.$ During the second month of operations, the company again produced $61,700$ units but sold $74,800$ units. $($Assume no chnage in total fixed costs$).$

a$.$ Prepare a contribution format income statement for the month using variable costing.

b$.$ Prepare an income statement for the month using absorption costing.

$\backslash$table$[[,],[$Variable costing operating income $($loss$),],[$Add: Fkued manufacturing overhead cost deferred in inventory under absorption cosing$,],[$Absorption costing operating income $($loss$),$$