4. (7 points) During the most recent year, Boston Corp. had the following data: Beginning inventory in units Units produced Units sold (S125 per unit) Variable costs per unit: Direct materials Direct labor Variable overhead Fixed costs 15,400 8,200 $ 13 ixed overhead per unit produced $23 $ 185 xed selling and administrative Required: A. How many units are in ending inventory? B. Using absorption costing, calculate the per-unit product cost. What is the value of ending inventory? C. Using variable costing, calculate the per-unit product cost. What is the value of ending inventory? D. Prepare an income statement using absorption costing. E. Prepare an income statement using variable costing