3. Compute the inventory unit cost under both the absorption costing and variable costing methods, assuming the following summary cost data: Direct labor cost Direct materials cost Variable overhead cost Fixed overhead cost Expected units produced a. Absorption costing $19; Variable costing $15. b. Absorption costing $15; Variable costing $19. c. Absorption costing $13; Variable costing $15. d. Absorption costing $15; Variable costing $13. e. Absorption costing $19; Variable costing $13 $10 per unit $3 per unit $250,000 $500,000 125,000 units