B. The following data relate to Jupiter Company, a new corporation, during a period when the firm produced and sold 100,000 units and 90,000 units, respectively: Direct materials used $400,000 Direct labor 200,000 Variable manufacturing overhead 120,000 Fixed manufacturing overhead 250,000 Selling and administrative expenses: Variable 45,000 Fixed 300.000 The company met its original planned production target of 100,000 units. There were no variances during the period, and the firm's selling price is $15 per unit. Required: Required: a. What is the cost of Jupiter's end-of-period finished-goods inventory under the variable-costing method? b. Calculate the company's variable-costing income. c. Calculate the company's absorption-costing income