For 2017, Saif Company, had sales of 112, 500 units and production of 150,000 units. Other information for the year included: Direct materials $225,000 Direct manufacturing labor 187.500 Variable manufacturing overhead 150,000 Fixed manufacturing overhead 300,000 Variable selling expenses 150,000 Fixed administrative expenses 150,000 There was no beginning inventory. a. Compute the ending finished goods inventory under both absorption and variable costing. b. Compute the cost of goods sold under both absorption and variable costing