Perla Industries produced 30,000 units and sold 29,000 units in 2025 with no beginning inventory. During the year, the following costs were incurred: (a1) Calculate the ending inventory balance using both absorption costing and variable costing. Absorption ending inventory $ Variable ending inventory $ Perla Industries produced 30,000 units and sold 29,000 units in 2025 with no beginning inventory. During the year, the following costs were incurred: (a1) Calculate the ending inventory balance using both absorption costing and variable costing. Absorption ending inventory $ Variable ending inventory $