1- Achilles Auto makes and sells batteries. In 2017, it made 100,000 batteries and sold 75,000 of them, at an average selling price of $60 per unit. The following additional information relates to Achilles Auto for 2017: Direct materials S 20.00 per unit Direct manufacturing labour $ 4.00 per unit Variable manufacturing costs S 1.00 per unit Sales commissions s 6.00 per part Fixed manufacturing costs $ 750,000 per year Administrative expenses, all fixed $ 270,000 per year What is Achilles Auto's inventoriable cost per unit using (a) variable costing and (b) absorption costing? (20 marks)