Prime Manufacturing Inc. began their first month of operations in April with the following information:

Selling price	$150
Units in beginning inventory	0
Units produced	9,500
Units sold	8,800
Variable costs per unit:
Direct materials	$21
Direct labour	$38
Variable manufacturing overhead	$4
Variable selling and administrative	$5
Fixed costs:
Fixed manufacturing overhead	$209,000
Fixed selling and administrative	$36,000

1. What is the unit product cost for the month under variable costing? (2 marks)

2. What is the unit product cost for the month under absorption costing? (2 marks)

3. How many units remain in ending inventory? (1 mark)

4. What is the total cost of ending inventory using variable costing? (1 mark)