Granger BBQ produces stainless steel propane gas grills. The company has been in operation for three years, and sales have declined each year due to increased competition. The following information is available: Units sold Units produced Fixed production costs Variable production costs per unit Selling price per unit Fixed selling and administrative expense 2020 26,400 26,400 $26,400,000 $1,000 $2,500 $3,200,000 2021 22,700 26,400 $26,400,000 $26.400,000 $1,000 $1,000 $2,500 $2,500 $3,200,000 $3,200,000 2022 Total 25,700 74,800 22,000 74,800 Calculate profit and the value of ending inventory for each year under full costing. (Round cost per unit and final answer to 0 decimal places, e.g. 15.) Calculate profit and the value of ending inventory for each year under variable costing.