Jarvis Golf Company sells a special putter for $20 each. In March, it sold 28,000 putters while manufacturing 30,000. There was no beginning inventory on March 1. Production information for March was: Direct manufacturing labor per unit 15 minutes. Fixed selling and administrative costs $40,000 Fixed manufacturing overhead 132,000 Direct materials cost per unit 2 Direct manufacturing labor per hour 24 Variable manufacturing overhead per unit 4 Variable selling expenses per unit 2 Compute the cost per unit under both absorption and variable costing. Compute the ending inventories under both absorption and variable costing. Compute operating income under both absorption and variable costing