A) Coca-Cola manufactures beverages and uses both variable and absorption costing methods for cost calculation. During the last quarter, the company produced 100,000 cases of soda. Variable manufacturing costs amounted to $200,000, and fixed manufacturing overhead costs were $100,000. Under variable costing, calculate the cost per case. Compare the cost per case calculated under absorption costing and discuss the differences between the two methods, including their impact on inventory valuation and financial reporting. (15 marks)