please answer all the questions with all the steps, please

Fast Track Auto produces and sells an auto part for $85 per unit. In 2022, 125,000 parts were produced, and 90,000 units were sold. Beginning inventory was 5,000 units. Other information for the year includes: Required: Please calculate the following ( 3 points each): 1. What is the amount of units in ending finished goods inventory? 2. What is the inventoriable (product) cost per unit using: a. Absorption costing b. Variable costing