pls answer a & b for both questions

Problem 6-20 (Static) Variable and Absorption Costing Unit Product Costs and Income Statements; Explanation of Difference in Net Operating Income (LO6-1, L06-2, LO6-3) 0 High Country, Incorporated, produces and sells many recreational products. The company has just opened a new plant to produce a folding camp cot that will be marketed throughout the United States. The following cost and revenue data relate to May, the first month of the plant's operation: Beginning inventory Unita produced 10,000 Units sold 8,000 Selling price per unit $75 Selling and administrative expenses Variable per unit $6 Pixed (per month) $ 200.000 Manufacturing costs Direct materials cost per unit $20 Direct labor cost per unit SR Variable manufacturing overhead coat per unit 62 Tixed manufacturing overhead coat (per month) $ 100,000 Management is anxious to assess the profitability of the new camp cot during the month of May. Required: 1. Assume that the company uses absorption costing a. Calculate the unit product cost. b. Prepare an income statement for May. 2. Assume that the company uses variable costing. a. Calculate the unit product cost. b. Prepare a contribution format income statement for May