Qabar Company,which Has Only One Product,has Provided the Following Data

Qabar Company,which has only one product,has provided the following data concerning its most recent month of operations:
$\begin{array}{|l|r|}\hline \text { Selling price } & \$ 110 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 4,600 \\\hline \text { Units sold } & 4,200 \\\hline \text { Units in ending inventory } & 400\\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 46 \\\hline \text { Direct labour } & \$ 28 \\\hline \text { Variable manufacturing overhead } & \$ 5 \\\hline \text { Variable selling and administrative } & \$ 10 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 55,200\\ \hline\text { Fixed selling and administrative }&\$ 25,200\\\hline\end{array}$

Required:
a)What is the unit product cost for the month under variable costing?
b)Prepare an income statement for the month using the contribution format and the variable costing method.
c)Without preparing an income statement,determine the absorption costing operating income for the month.(Hint: Use the reconciliation method.)