Beginning Inventory in units = 1400

Beginning inventory in units 1400 Units produced 23.000 Units sold ($280 per unit) 17.800 Variable costs per unit: Direct materials $ 22 Direct labor $ 19 Variable overhead $ 13 Variable selling $10 Fixed costs: Fixed overhead $ 391,000 Fixed selling and administrative $ 475.000 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