A manufacturer has 165 units in finished goods inventory at the end of the year. Using the per unit information below, compute the cost of finished goods inventory reported on the balance sheet under (a) absorption costing and (b) variable costing. (Leave no cells blank - be certain to enter "O" wherever required.) Direct materials Direct labor Variable overhead Fixed overhead $ 28 per unit $ 15 per unit $ 11 per unit $ 12 per unit Finished goods inventory on balance sheet (a) Absorption costing (b) Variable costing Direct materials Direct labor Variable overhead Fixed overhead Product cost per unit F2 F1 F3 @ 2