Lipana Company began its operations in 2009, during which it produced 210,000 quarts of olive oil. In 2009 it sold 190,000 quarts. Cost incurred during the year were as follows: Ingredients used 244,400 Direct labor 114,400 Variable overhead 187,200 Fixed overhead 105,000 Variable selling expense 47,500 Fixed selling and administrative expense 112,000 Total actual costs 810,000 a. What was the actual production cost per quart under variable costing? Under absorption costing? b. What was the csot of goods sold for 2009 under variable costing? Under absorption costing? c. What was the value of ending inventory under variable? Under absorption costing? d. How much is the difference in income?