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

Beginning inventory in units	-
Units produced	15,000
Units sold ($125 per unit)	12,000
Variable costs per unit:
Direct materials	$15
Direct labor	$20
Variable overhead	$10
Fixed costs:
Fixed overhead per unit produced	$20
Fixed selling and administrative	$ 200,000

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. What is the income using variable costing? (not absorption costing).