Please make a table to answer the question 2

Audiophonics Limited manufactures and sells high-quality and durable ear buds for use with personal electronics that are custom moulded to each customer's ear. Cost data for the product follow: $ Variable costs per unit: Direct materials Direct labour Variable factory overhead Variable selling and administrative 12 17 7 6 Total variable costs per unit $ 42 Fixed costs per month: Fixed manufacturing overhead Fixed selling and administrative $ 235,400 214,000 Total fixed cost per month $449,400 The product sells for $65 per unit. Production and sales data for May and June, the first two months of operations, are as follows: Units Produced 21,400 21,400 May June Units Sold 16,200 26,600 Income statements prepared by the Accounting Department using absorption costing are presented below: Sales May June $1,053,000 $1,729,000 Cost of goods sold: Beginning inventory Add cost of goods manufactured 0 1,005,800 244,400 1,005,800 Goods available for sale Less ending inventory 1,005,800 244,400 1,250,200 0 Cost of goods sold 761,400 1,250,200 Gross margin Selling and administrative expenses 291,600 311,200 478,800 373,600 Operating income $ (19,600)) $ 105, 200 Required: 1. Determine the unit product cost under each of the following methods. 47 a. Absorption costing $ b. Variable costing $ 36 2. Prepare variable costing income statements for May and June using the contribution approach. (Do not leave any empty spaces; input a 0 wherever it is required.) May June $ 1,053,000 $ 1,729,000 0 0 0 0 0 Sales Variable expenses: Variable cost of goods sold: Beginning inventory Add: Variable production costs Goods available for sale Less: Ending inventory Variable cost of goods sold Variable selling and administrative Total variable expenses Contribution margin Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative Total fixed expenses Operating income (loss) 97,200 97,200 955,800 159,600 159,600 1,569,400 235,400 235,400 214,000 214,000 449,400 449,400 506,400 $ 1,120,000 $