Easton Pump Company's planned production for the year just ended was 19,000 units. This production level was achieved, and 20,600 units were sold. Other data follow Direct material used Direct labor incurred Fixed manufacturing overhead Variable manufacturing overhead Fixed selling and administrative expenses Variable selling and administrative expenses Finished-goods inventory, January 1 $590,980 296,400 418,000 199,588 319,200 103,550 2,200 units The cost per unit remained the same in the current year as in the previous year. There were no beginning or end of the year work-in-process inventories at the Required: 1. What would be Easton Pump Company's finished-goods inventory cost on December 3t under the variable-costing method? (Do 2-a. Which costing method, absorption or variable costing, would show a higher operating income for the year? 2-b. By what amount? (Do not round intermediate calculetions.) not round intermediate calculetions.) 34 320 cost s 22.000