A company which has only one product, has provided the follo…

A cоmpаny which hаs оnly оne product, hаs provided the following data concerning its most recent month of operations:Selling price$ 450Units in beginning inventory0Units produced2,740Units sold2,580Units in ending inventory160Variable costs per unit: Direct materials$ 290Direct labor$ 64Variable manufacturing overhead$ 45Variable selling and administrative expense$ 21Fixed costs: Fixed manufacturing overhead$383,600Fixed selling and administrative expense$401,200The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.Required: Answer the following 4 questions. Label 4 rows in the answer area a., b., c., d. and answer the 4 questions.Bold your final answer but show all your work leading to the final answer in order to earn any points for your answers.a. What is the unit product cost for the month under variable costing?b. What is the total contribution margin for the month using variable costing?c. What is the unit product cost for the month under absorption costing?d. If net operating income under variable costing is $ 130,000, what is the net operating income under absorption costing?   Use the reconciliation method.