During the most recent year, Pollman Inc. had the following data: 13,500 11,800 Beginning inventory in units Units produced Units sold ($115 per unit) Variable costs per unit: Direct materials Direct labor Variable overhead Fixed costs: Fixed overhead per unit produced Fixed selling and administrative $ 12 $ 17 $9 $ 25 $ 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