overhead variance. The results of the year's operations are as follows (on an absorption-costing basis): 1. Calculate the cost of the firm's ending inventory under absorption costing. Round unit cost to five decimal places. Round your final answer to the nearest dollar. What is the cost of the ending inventory under variable costing? Round unit cost to five decimal places. Round your final answer to the nearest dollar. computations. What is the difference between the two income figures? $