During the most recent year, Bledsoe Corp. had the following data:

Beginning inventory in units	-
Units produced	14,500
Units sold ($120 per unit)	8,200
Variable costs per unit:
Direct materials	$ 13
Direct labor	$ 16
Variable overhead	$8
Fixed costs:
Fixed overhead per unit produced	$ 23
Fixed selling and administrative	$ 135,000

Required:

A. How many units are in ending inventory? B. Using absorption costing, calculate the per-unit product cost. What is the value of ending inventory? C. Using variable costing, calculate the per-unit product cost. What is the value of ending inventory? D. Prepare an income statement using absorption costing. E. Prepare an income statement using variable costing.