Consider a single product firm with the following LLAs, where q denotes units manufactured and selling and administrative is, of course,a period cost. direct labor DL = 10q direct material DM = 10q overhead OV = 90, 000 + 2DL selling and administrative SA = 120, 000 The product sells for 100 per unit. Initially no inventory is present. Production and sales quantities for five consecutive years are noted below. At no time is there any ending work-in-process inventory.

.....................prd 1 prd 2 prd 3 prd 4 prd 5 production.........4,500 4,500 4,500 4,500 4,500 sales...............3,000 5,000 4,500 4,000 6,000 Assume the various LLAs are completely accurate. Determine the income and ending finished goods inventory for each period, using normal, full costing and using normal, variable costing. Assume a normal volume of q = 4,500 units.