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BRIAN MANUFACTURING COMPANY During 2021, Brian Company is producing one product. The information related to Brian Company are given below: Variable manufacturing costs per unit (direct mat., direct labor, variable man. OH) Total fixed manufacturing overhead per year Total fixed marketing and general administrative expenses per year Variable marketing and general administrative expenses per unit sold Selling price per unit $240 $720,000 $120 $600 There is no inventory at the beginning of the year. There is neither beginning nor ending WIP inventory. During the year 2021, the company produced 15,000 units and sold 13,500 units. Required: Prepare the Income Statements under Absorption and Variable Costing. Calculate the cost of ending finished goods inventory under absorption and variable costing and explain the difference.