3) Home Base, Inc. reports the following production cost information: Units produced Units sold Direct labor Direct materials Variable overhead Fixed overhead 97,000 units 92,000 units $17 per unit $34 per unit $26 per unit $1,940,000 in total a. Compute production cost per unit under variable costing. b. Compute production cost per unit under absorption costing. c. Determine the cost of ending inventory using variable costing. d. Determine the cost of ending inventory using absorption costing