GreenWorks Manufacturing, a company that produces eco-friendly household products, is evaluating its production costs for the current year. The company uses absorption costing to allocate overhead costs to its products. GreenWorks Manufacturing incurred the following costs during the year:

• Direct materials purchased: $500,000
• Direct labor costs: $300,000
• Variable manufacturing overhead: $100,000
• Fixed manufacturing overhead: $200,000
• Beginning work in process inventory: $50,000
• Ending work in process inventory: $75,000

The company produced 10,000 units of its flagship product during the year.

a) Calculate the total manufacturing cost for GreenWorks Manufacturing for the year.

b) Determine the cost per unit of the flagship product using absorption costing.

c) Analyze the impact of the ending work in process inventory on the cost per unit of the flagship product.

d) Discuss the advantages and disadvantages of absorption costing compared to variable costing for cost calculation and decision-making purposes.