Income statement for Mars for the month ended April 30, 2021, is as follows: Sales (112,500 units) $1,462,500 Variable cost of goods sold Beginning inventory 156,250 Variable manufacturing overhead 500,000 Ending inventory (93,750) 562,500 Variable selling expense 112,500 Contribution margin 787,500 Fixed manufacturing overhead 300,000 Fixed selling expense 112,500 Net income $ 375,000 Mars variable production costs per unit and total fixed costs were consistent with costs in the first quarter of 2021. Mars manufactured 100,000 units in April 2021.

Required: a) Compute Mar's ending inventory (in dollars) at April 30, 2021, using absorption costing. b) Compute Mar's net income for April 2021 using absorption costing.