Beginning inventory in units 1200 Units produced 15,000 Units sold ($150 per unit) 12,600 Variable costs per unit: Direct materials Direct labor Variable overhead Variable selling Fixed costs: $ 15 $ 16 $9 $3 Fixed overhead Fixed selling and administrative $360,000 $ 165,000 1. Using absorption costing, calculate the per-unit product cost. 2. What is the total cost of ending inventory under absorption costing? 3. What is the absorption costing operating income? 4. Using variable costing, calculate the per-unit product cost. A