1400 23,000 17,800 Beginning inventory in units Units produced Units sold ($280 per unit) Variable costs per unit: Direct materials Direct labor Variable overhead Variable selling Fixed costs: Fixed overhead Fixed selling and administrative $ 22 $ 19 $ 13 $10 $ 391,000 $ 475,000 1. Using absorption costing, calculate the per-unit product cost. 2. What is the total cost of ending inventory under absorption costing? 3. What is the absorption costing operating income? 4. Using variable costing, calculate the per-unit product cost