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 i) The value of ending inventories using marginal costing ) 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