Requirement 1. Using variable costing, calculate the unit product cost. (Round your final answer to the nearest cent.) Variable costing Unit product cost Requirement 2. Prepare an income statement using the contribution margin format. Salem, Inc. Income Statement (Variable Costing) For the Month Ended November 30 Choose from any list or enter any number in the input fields and then continue to the next question. Salem, Inc. Income Statement (Variable Costing) For the Month Ended November 30 Operating Income sre are no beginning inventories): Sales Contribution Margin Cost of Goods Sold: Fixed Costs: Reac Fixed Manufacturing Overhead Fixed Selling and Administrative Costs Gross Profit Net Sales Revenue Selling and Administrative Costs: Variable Costs: Variable Cost of Goods Sold Variable Selling and Administrative Costs Operating Income Units produced and sold 600 units Sales price 275 per unit 62 per unit 76 per unit 18 per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 9,300 per month 35 per unit 5,100 per month