Figure 8-4. The following information pertains to Mayberry Corporation: Beginning inventory 2,000 units Ending inventory 7,000 units Direct labor per unit $40 Direct materials per unit 20 Variable overhead per unit 10 Fixed overhead per unit 30 Variable selling and admin. costs per unit 6 Fixed selling and admin. costs per unit 14 15. Refer to Figure 8-4. What is the value of the ending inventory using the absorption costing method? 16. Refer to Figure 8-4. Absorption costing income would be ____ variable costing income. 17. Refer to Figure 8-4. What is the value of the ending inventory using the variable costing method?