Dillon Co.'s (DC's) variable costing income statement for the month of March is as follows: Income statement For the month ended March 31 Sales (60,000 units) $1,500,000 Variable costs: Variable cost of goods sold: Beginning inventory $ 216,000 Variable cost of goods manufactured 1,350,000 Goods available for sale Less ending inventory Variable selling expense Total variable costs Contribution margin 1,566,000 (486,000) 1,080,000 150,000 1,230,000 270,000 Fixed costs: Fixed manufacturing overhead 200,000 Fixed selling and administrative expenses 50,000 Total fixed costs 250,000 Net income $ 20,000 DC produces 75,000 units each month. Variable production costs per unit and total fixed costs have remained constant over the past several months. Required: a) Calculate the per-unit dollar value of DC's inventory on March 31 under the absorption costing method. (2 marks) b) Using the schedule for reconciling variable to absorption income, calculate what the net income/loss for DC would be under absorption costing for the month ended March 31. (3 marks)