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000 units in the current year. Beginning inventory * Variable costs DM 20 10m ) Darker Company produced 30.000 units and sold 28,000 units in the current year. was . During the period, the following costs were incurred: Indirect labour $ 60,000 Indirect materials 60,000 -Other variable manufacturing overhead 90,000 -Fixed manufacturing overhead DL BO Indirect L2 Fixed administrative expenses 150.000 IV M2 Fixed selling expenses 120,000 Variable selling expenses, per uniy 107 - Direct labour, per unit 80x 28,000 : 2,240,000 Direct materials per unit 20 X 28.000 - 560,00 180,000 Required: Compute the dollar amount of ending Finished Goods Inventory using: A Absorption costing B. Variable costing . Direct Materials 560.00 Direct Mats 560,000 Direct Labour 2,246000 Direct Lab 2, 240,000 We af -90,000 Variable overhad 10,000 Fixed overhead 139,000 Ending $2890,000 Ending Inventory $307,000 Inventory in dollarament A Pused overned per unit: 150000h ) lo7 Bom 20 Indirect 2 113 -DL 80 2.000 226,000 X2000 214,000