Problem 6-18B variable Apsortion costing unit product costs and income statement; explanation of difference in net operating income, MccCraken Aerial, Inc. Produces and sells unique type of TV antenna. a company has just opened a new plant to manufacture the antenna, and the following costs and revenue data have been provided for the first month of the plants operation.Beginning inventory-0Unit produced-34250Unit sold-31000Selling price per unit-$98Selling and administrative expences:Variable per unit-$5Fixed (total) $51300Manufacturing costsNon direct material costs per unit- $19.6Direct labour cost per unit-$9.8Variable manufacturing overhead cost per unit-$3Fixed manufacturing overhead cost(total)-$993250REQUIREDAssume the company uses absorption costing:a) determine the unit product costb) prepare an income statement for the month2) assume that the company uses variable costinga) determine the unit product costb) prepare a contribution format income statement for the month

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