The following information relates to Jarden Industries for fiscal 2020, the company’s first year of operation: 

Units produced...........................................150,000 

Units sold.....................................................120,000 

Units in ending inventory............................30,000 

Fixed manufacturing overhead..............$900,000 

Required 

a. Calculate the amount of fixed manufacturing overhead that would be expensed in 2020 using full costing. 

b. Calculate the amount of fixed manufacturing overhead that would be expensed in 2020 using variable costing.

c. Calculate the amount of fixed manufacturing overhead that would be included in ending inventory under full costing and reconcile it to the difference between parts a and b.