Please help to finish out this problem

The following data relate to Santa Mia, Inc., a new company: Planned and actual production Sales at $47 per unit Manufacturing costs: Variable Fixed Selling and administrative costs: Variable Fixed 245,000 units 197,000 units $ 18 per unit $955,500 $ 6 per unit $934,000 There were no variances during the period. Required: A. Determine the number of units in the ending finished-goods inventory. B. Calculate the cost of the ending finished-goods inventory under (1) variable costing and (2) absorption costing. C. Determine the company's variable-costing income. D. Determine the company's absorption-costing Income. Answer is not complete. A units 48,000 864,000 00 B $ Ending finished-goods inventory Variable costing Absorption costing Variable-costing income Absorption-costing income c C. D