Arabica's planned production for the year that just ended was 10,000 units. Actual production totaled 10,000 units, and the company sold 11,000 units of its manufacturing output at $10 per unit. The following costs were incurred: Manufacturing costs: Direct material used Direct labor Variable manufacturing overhead Fixed manufacturing overhead Selling and administrative: Variable Selling and administrative Fixed Selling and administrative Finished-goods inventory. January 1 $ 100,000 120,000 80,000 60,000 60.000 180.000 2000 Required: A. Calculate the cost per unit produced using variable costing (20 Marks) o E quired: Calculate the cost per unit produced using variable costing. (20 Marks) Calculate the cost per unit produced using absorption costing. (20 Marks) What would be the company's finished-goods inventory cost on December 31 under the ariable-costing method? (20 Marks) - Which costing methods, absorption or variable costing, would show a higher operating ncome for the year? By what amount. (20 Marks)