$263 Tom Kumar makes refrigerators. Each refrigerator is selling at a price of $1,340 and the cost of direct materials per unit is Direct labor costs per unit equal$278 . Fixed manufacturing overhead is $346 per unit. Tom Kumar also incurs $63.50 in variable selling costs per unit and $80,000 in total fixed selling costs. For the current year, Tom Kumar 1,985 units. Also Tom sold 1,649 units in the current year made Fill in the blanks by typing in ONLY numbers (rounded to the nearest digit). Do not type anything else such as $sign or any text. You need to answer the following three questions by filling in the values in the respective answer boxes. A) What is the inventoriable cost per unit for each unit in the ending inventory of refrigerators under variable costing method? B) What is the inventorialbe cost per unit for each unit in the ending inventory of refrigerators under absorption costing method? Suppose Tom Kumar began the year with zero inventories of refrigerators. What is the difference between the incomes that would be reported under absorption costing and under variable costing? Inventoriable cost under variable costing system per unit $ Inventoriable cost under absorption costing system per unit $ Difference in income between the two inventory costing systems $