Betty DeRose, Inc. began its operations on January 1, 2026. Betty produces a single product and reported the following cost information for 2026 and 2027: 2026 2027 Variable costs per unit: Direct materials $15 $19 Direct labor $18 $20 Variable overhead $12 $13 Variable selling $14 $16 Fixed costs in total: Fixed overhead $198,000 $161,000 Fixed selling $132,000 $158,000 In 2026, Betty produced 22,000 units and sold 15,000 units. In 2027, Betty produced 23,000 units and sold 28,000 units. The selling price per unit was $90 in both years. A.) Calculate the amount of net income reported in Betty's 2026 income statement using variable costing. B.) Calculate the dollar amount of finished goods inventory that would appear on Betty's December 31, 2026 balance sheet using absorption costing. C.) Calculate the amount of gross profit reported in Betty's 2027 income statement using absorption costing. Assume Betty uses a LIFO inventory cost flow assumption.