Amiens Company produced 20,000 units during its first year of operations and sold 18,900 at $17 per unit. The company chose practical activityat 20,000 unitsto compute its predetermined overhead rate. Manufacturing costs are as follows:

Direct materials$ 80,000Direct labor101,400Variable overhead15,600Fixed overhead54,600

Direct Materials Cost=?

Direct Labor Cost=?

Variable Overhead Cost=?

Fixed Overhead Cost=?

2. cost of one unit of product under absorption costing.

3.How many units are in ending inventory?

4.Calculate the cost of ending inventory under absorption costing.