I only have 30 minutes please help me

Interista Company's planned production for the year just ended was 25,000 units. Actual production totaled 25,000 units, and the company sold 21,000 units of its manufacturing output at $90 per unit. The following costs were incurred: $ Manufacturing costs: Direct material used Direct labor 160,000 215,000 145,000 125,000 Variable manufacturing overhead Fixed manufacturing overhead Selling and administrative: Variable Selling and administrative Fixed Selling and administrative Finished-goods inventory, January 1 60,000 180,000 0 Required: A. Calculate the cost per unit produced using variable costing. (20 Marks) B. Calculate the cost per unit produced using absorption costing. (20 Marks) C. What would be the company's finished-goods inventory cost on December 31 under the variable-costing method? (20 Marks) D. Which costing methods, absorption or variable costing, would show a higher operating income for the year? By what amount. (20 Marks)