1What is the ending inventory under variable costing?

2What is the ending inventory under absorption costing?

PB14.00 6.5 Summarized data for Backdraft Co. for its first year of operations are as follows: Sales (90,000 units) $3,500,000 Production costs (100,000 units) Direct material 1,100,000 Direct labor 400,000 Manufacturing overhead Variable 200,000 Fixed 100,000 Selling and administrative expenses Variable 80,000 Fixed 50,000