Fort Smith Technologies incurred the following costs during the past year when planned production and actual production each totaled $20,000$ units:

Direct material used $$220,000$

Direct labor $160,000$

Variable manufacturing overhead $,140,000$

Fixed manufacturing overhead $160,000$

Variable selling and administrative cost $,70,000$

Fixed selling and administrative cost $125,000$

a$.$ If Fort Smith uses variable costing, the total inventoriable costs for the year would be:

b$.$ Fort Smith's per$-$unit inventoriable cost under variable costing is:

c$.$ If Fort Smith uses absorption costing, the total inventoriable costs for the year would be:

d$.$ Fort Smith's per$-$unit inventoriable cost under absorption costing is: