220 2 Ex11 The following is Yo Company's operating data for last year. Units Sold Units Produced Units in Ending Inventory 22,000 25,000 3,000 600 Sales Price per unit Variable Cost per unit: Direct materials Direct labor Variable selling and administrative Variable manuf. overhead Fixed Costs: Fixed manuf. overhead Fixed selling and administrative 180 150 30 60 480,000 240,000 77 16 19 Calculate the following: Unit Product Cost (variable costing) x Units of Ending Inventory = Value of Ending Inventory (variable) 22 Unit Product Cost (absorption costing) x Units of Ending Inventory = Value of Ending Inventory (absorp)