Pandora Brewing Company's planned production for the year just ended was 21,800 units. This production level was achieved, but only 18,500 units were sold. Other data follow. The cost per unit remained the same in the current year as in the previous year. There were no work-in-process inventories at the beginning or end of the year. Required: 1. What would be Pandora Brewing Company's finished-goods inventory cost on December 31 under the varlable-costing method? Note: Do not round intermediate calculotions. 2-a. Which costing method, absorption or varlable costing. would show a higher operating income for the year? 2-b. By what amount? Note: Do not round intermediate calculations