Hello. I am having trouble with the attached questions. If someone could offer any assistance, it would be greatly appreciated. Thanks.

Variable-Costing and Absorption-Costing Income Borques Company produces and sells wooden pallets that are used for moving and stacking materials. The operating costs for the past year were as follows: Variable costs per unit: Direct materials $2.85 Direct labor $1.92 Variable overhead $1.60 Variable selling $0.90 Fixed costs per year: $180,0 Fixed overhead 00 $ Selling and administrative 96,000 During the year, Borques produced 200,000 wooden pallets and sold 204,300 at $9 each. Borques had 8,200 pallets in beginning finished goods inventory; costs have not changed from last year to this year. An actual costing system is used for product costing. Required: 1. What is the per-unit inventory cost that is acceptable for reporting on Borques's balance sheet at the end of the year? How many units are in ending inventory? What is the total cost of ending inventory? Round the per unit amount to the nearest cent. $ Per-unit inventory cost Units in ending inventory units $ Total ending inventory 2. Calculate absorption-costing operating income. $ 3. Conceptual Connection: What would the per-unit inventory cost be under variable costing? Round to the nearest cent. $ 4. Calculate variable-costing operating income. $ Activity Costing, Assigning Resource Costs, Primary and Secondary Activities Elmo Clinic has identified three activities for daily maternity care: occupancy and feeding, nursing, and nursing supervision. The nursing supervisor oversees 150 nurses, 25 of whom are maternity nurses (the other nurses are located in other care areas such as the emergency room and intensive care). The nursing supervisor has three assistants, a secretary, several offices, computers, phones, and furniture. The three assistants spend 75% of their time on the supervising activity and 25% of their time as surgical nurses. They each receive a salary of $60,000. The nursing supervisor has a salary of $80,000. She spends 100% of her time supervising. The secretary receives a salary of $35,000 per year. Other costs directly traceable to the supervisory activity (depreciation, utilities, phone, etc.) average $170,000 per year. Daily care output is measured as "patient days." The clinic has traditionally assigned the cost of daily care by using a daily rate (a rate per patient day). Daily rates can differ between units, but within units the daily rates are the same for all patients. Under the traditional approach, the daily rate is computed by dividing the annual costs of occupancy and feeding, nursing, and a share of supervision by the unit's capacity expressed in patient days. The cost of supervision is assigned to each care area based on the number of nurses. A single driver (patient days) is used to assign the costs of daily care to each patient. A pilot study has revealed that the demands for nursing care vary within the maternity unit, depending on the severity of a patient's case. Assume that the maternity unit has three levels of increasing severity: normal patients, cesarean patients, and patients with complications. The pilot study provided the following activity and cost information: Activity Annual Cost Occupancy and feeding Nursing care (maternity) $1,500,000 1,200,000 Nursing supervision ? Activity Driver Annual Quantity Patient days 10,000 Hours of nursing care 50,000 Number of nurses 150 The pilot study also revealed the following information concerning the three types of patients and their annual demands: Patient Days Demanded Patient Type Nursing Hours Demanded Normal 7,000 17,500 Cesarean 2,000 12,500 Complications 1,000 20,000 10,000 50,000 Total Required: 2. Calculate the cost per patient day by using an activity-based approach. (Round rates and unit cost to two decimal places.) Patient Daily Rate (per patient day) $ Normal $ Cesarean $ Complications 3. Conceptual Connection: The hospital processes 1,250,000 pounds of laundry per year. The cost for the laundering activity is $600,000 per year. In a functional-based cost system, the cost of the laundry department is assigned to each user department in proportion to the pounds of laundry produced. Typically, maternity produces 240,000 pounds per year. How much would this change the cost per patient day calculated in Requirement 1? Round your answer to the nearest cent. $ per patient day