Income Statements, Variable and Absorption Costing $3$b$.$ Assume the selling price per unit is $$32.$ Prepare an income statement using absorption costing.

The following information pertains to Vladamir, Inc., for last year:

Variable costs per unit:

Fixed costs per year:

Fixed selling and administrative expenses $$230,000$

There are no work$-$in$-$process inventories. Normal activity is $100,000$ units. Expected and actual overhead costs are the same. Costs have not changed from one year to

the next.

Required:

How many units are in ending inventory?

$$ units

Without preparing an income statement, indicate what the difference will be between variable$-$costing income and absorption$-$costing income.