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: Manufacturing costs: $ Direct material used 210,000 Direct labor 320,000 160,000 150,000 Variable manufacturing overhead Fixed manufacturing overhead Selling and administrative: Variable Selling and administrative Fixed Selling and administrative Finished-goods inventory, January 1 60,000 180,000 0 Required: A. Calculate the cost per unit produced using variable costing. (20 Marks) 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) D. Which costing methods, absorption or variable costing, would show a higher operating income for the year? By what amount. (20 Marks)