Please answer all parts of the question.

Pete's Plant Stands manufactures wooden stands used by plant nurseries. In May 2013, the company manufactured 19, 380 and sold 16, 790 stands. The cost per unit for the 19, 380 stands procedure was There were no beginning inventories for May and no work in process at the end of May. a. What is the value of ending finished goods inventory using absorption costing? b. What is the value of ending finished goods inventory using variable costing? c. Which accounting method, variables or absorption, would have produced the higher net income for May