Pastures Inc., which has only one product, has provided the following data concerning its most recent month of operations:

Selling Price $122
Units in beginning inventory 0
Units produced 8,300
Units Sold 8,200
Units in ending inventory 100

Variable costs per unit:
Direct materials $27
Direct labor 46
Variable manufacturing overhead 4
Variable selling and administrative 7

Fixed costs:
Fixed manufacturing overhead $199, 200
Fixed selling and administrative $106,600

Questions:

1. What is the unit product cost for the month under variable costing? (I calculated $77, please let me know if that is incorrect.)
2. What is the unit product cost for the month under absorption costing?
3. Prepare an income statement for the month using the contribution format and the variable costing method.
4. Prepare an income statement for the month using the absorption costing method.
5. Reconcile the variable costing and absorption costing net incomes for the month.

If anyone can help with this, and/or give me directions how to solve this it would be extremely helpful. Thank you.