For the year ending December 31,20X2, Carp Manufacturing Company has sales of 75,000 units at $15.00 per unit and production of 100,000 units. There were no beginning inventories. The following additional information was available for the year. REQUIRED: (1) Using the attached form, calculate the cost of the ending finished goods inventory using the following costing methods. Round the cost per unit to three decimal places and all other dollar amounts to the nearest whole dollar. (a) Full absorption costing. (b) Variable costing. (2) Using the attached form, calculate the cost of goods sold using the following costing methods. Round the cost per unit to three decimal places and all other dollar amounts to the nearest whole dollar. (a) Full absorption costing. (b) Variable costing