\begin{tabular}{|c|c|c|c|c|} \hline & 2020 & 2021 & 2022 & Total \\ \hline Units sold & 4,400 & 4,400 & 4,400 & 13,200 \\ \hline Units produced & 4,400 & 4,800 & 4,000 & 13,200 \\ \hline Fixed production costs & $39,600 & $39,600 & $39,600 & \\ \hline Variable production costs per unit & $82 & $82 & $82 & \\ \hline Selling price per unit & $215 & $215 & $215 & \\ \hline Fixed selling and administrative expense & $410,000 & $410,000 & $410,000 & \\ \hline \end{tabular} Calculate profit and the value of ending inventory for each year using variable costing