Please help with 2A and 2B

Problem 6-20 Variable and Absorption Costing Unit Product Costs and Income Statements, Explanation High Country, Inc., produces and sells many recreational products. The company has jus new plant to produce a folding camp cot that will be marketed throughout the United following cost and revenue data relate to May, the first month df t opened a the plants operation Beginning inventory Units produced Units sold Selling price per unit 37,000 32.000 $76 Selling and administrative expenses: Variable per unit Fixed per month Manufacturing costs Direct materials cost per unit Direct labor cost per unit Variable manufacturing overhead cost per unit Fixed manufacturing overhead cost per month $3 $559,000 $16 $9 $1 $703,000 Management is anxious to see how profitable the new camp cot wil be and has asked that an income statement be prepared for May Required 1. Assume that the company uses absorption costing. a. Determine the unit product cost Unit product cost S 45