Pepsi Co.'s planned production for the year that just ended was 30,000 units. Actual production totaled 30,000 units, and the company sold 26,000 units of its manufacturing output at $50 per unit. The following costs were incurred: $ 210,000 320,000 160,000 Manufacturing costs: Direct material used Direct labor Variable manufacturing overhead Fixed manufacturing overhead Selling and administrative: Variable Selling and administrative 150,000 60,000 180,000 Fixed Selling and administrative Finished-goods inventory, January 1 0 B. Calculate the cost per unit produced using absorption costing. (20 Marks) C. What would be the company's finished- goods inventory cost on December 31 under the variable-costing method? (20 Marks)