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REQUIRED How much fixed manufacturing overhead is in ending inventory under full costing amount to the difference in the net incomes calculated in Exercise 5-13 OBLEMS PROBLEM 5-1. Variable and Full Costing: Sales Constant but Production Flu Fluctuates [LO 1, 2) ronics produces a wireless home lighting device that allows consumers to turn on eir cars and light a safe path into and through their homes. Information on the EXCEL Spencer Elect home lights from th first 3 years of business is as follows: 20172018 2019 Total Units sold Units produced Fixed production costs Variable production costs pur nait Selling price per unit 20,000 20,000 20,000 60,000 20,000 25,000 15,000 60,000 $750,000 $750,000 $750,000 150 $ 150 150 250 $ 250 250 Fixed selling and administrative expense$220,000 $220,000 $220,000 REQUIRED a. Calculate profit and the value of ending inventory for each year using full costing. b. Explain why profit fluctuates from year to year even though the number of units sold, the selling price, and the cost structure remain constant. e. Calculate profit and the value of ending inventory for each year using variable d. Explain why, using variable costing, profit does not fluctuate from year to year. costing