Exercise 17.25 Flint Co. made 4,000 units of a product during its first year of operations and sold 3,000 units for $583,200. There was no ending work-in-process inventory. Total costs were $573,000, consisting of the following: Direct materials and direct labour Manufacturing overhead (45% fixed) Selling and administrative $230,000 200,000 143,000 Calculate the cost of the 1,000 units of finished goods ending inventory under actual variable costing. (Round variable manufacturing cost per unit to 3 decimal places, e.g. 15.125 and final answer to the nearest whole dollar, e.g. 5,275.) Cost of ending finished goods inventory & LINK TO TEXT Calculate the amount that net income would change if Flint Co. changed from actual variable costing to actual absorption costing. Net profit would by $