PepsiCo'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: 210,000 320,000 160,000 150,000 Manufacturing costs Direct material used Direct labor 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)