In June 2018, Refresh Ade produced 6,000 jars of powdered drink mix and sold 5,000 jars. The sale price was $54 per jar. Variable costs were $20 per case ($16 manufacturing and $4 selling & administrative) and total fixed costs were $90,000 $70,000 manufacturing and $20,000 selling & administrative). The company had no beginning inventory. Required: a) Calculate the following for Refresh Ade i) The total cost per unit il) The value of ending inventories using marginal costing iii) The value of ending inventories using total costing b) Prepare the June income statement for Refresh Ade using variable costing, clearly showing contribution and the components of total fixed costs