In 2020 Irbid industrial company, had sales of 125,000 units and production of 165,000 units. Known that there was no beginning inventory. Other information for 2020 included: Fixed manufacturing overhead 250,000 Direct materials 160,000 Variable manufacturing overhead 100,000 Direct manufacturing labor JD 197,500 Variable selling expenses 100,000 Fixed administrative expenses 100,000 Variable manufacturing overhead 100,000 Direct manufacturing labor JD 197,500 Variable selling expenses 100,000 Fixed administrative expenses 100,000 Required: a. Compute the ending finished goods inventory under both absorption and variable costing. b. Compute the cost of goods sold under both absorption and variable costing