Income Statements, Variable and Absorption Costing The following information pertains to Viadamir, Inc., for last year: Beginning inventory, units 1,300 Units produced 100,000 Units sold 101,000 Variable costs per unit: Direct materials $8.00 Direct labor $9.00 Variable overhead $2.00 Variable selling expenses $2.00 Fixed costs per year: Fixed overhead $300,000 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: 1. How many units are in ending inventory? units 2. Without preparing an income statement, indicate what the difference will be between variable-costing income and absorption-costing income.