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Newman, Inc. has collected the following data for November (there are no beginning inventories): (Click the icon to view the data.) Read the requirements. Requirement 1. Using variable costing, calculate the unit product cost. (Round your final answer to the nearest cent.) Variable costing 139 Unit product cost Requirement 2. Prepare an income statement using the contribution margin format. Newman, Inc. Income Statement (Variable Costing) For the Month Ended November 30 Net Sales Revenue 210000 Variable Costs: Cost of Goods Sold: Variable Selling and Administrative Costs Fixed Manufacturing Overhead Fixed Selling and Administrative Costs Fixed Costs: Operating Income 83400 Data table Requirements 1. Using variable costing, calculate the unit product cost. 2. Prepare an income statement using the contribution margin format. Units produced and sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs Print - X Done - X 600 units $350 per unit 69 per unit 52 per unit 18 per unit 8,700 per month 45 per unit 4,375 per month