The information below has been provided by Oman Inc. for October 2019: Units Beginning inventory Produced Sold Ending inventory Selling price per unit O units 12,000 units 9,000 units 3,000 units $40.00 Marketing & Administrative expenses: Variable cost per unit Fixed (total) Manufacturing costs: $4.00 $27,500 Direct materials cost per unit Direct labor cost per unit Variable manufacturing overhead cost per unit Fixed manufacturing overhead (total) Required: $7 $6 $8 $42,600 a. Calculate the unit product cost using the variable costing method. b. Prepare an income statement using the variable costing method. (4 marks) (16 marks)