A manufacturer has 180 units in finished goods inventory at the end of the year. Using the per unit information below, compute the co 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 $22 per unit Direct labor Fixed overhead $ 18 per unit Variable overhead $ 14 per unit $ 16 per unit (a) Absorption costing (b) Variable costing Direct materials Direct labor Variable overhead Fixed overhead Product cost per unit Finished goods inventory on balance sheet