Home Base, Incorporated reports the following production cost information: Units produced 97,000 units Units sold 92,000 units Ending finished goods inventory 5,000 units Direct labor $ 17 per unit Direct materials $ 34 per unit Variable overhead $ 26 per unit Fixed overhead $ 1,940,000 in total a. Compute product cost per unit under variable costing. b. Compute product cost per unit under absorption costing. c. Determine the cost of ending inventory using variable costing. d. Determine the cost of ending inventory using absorption costing.