Razor Corporation produces and sells a single product at $40 per unit. During 2016, the company produced 200,000 units, 160,000 of which were sold during the year. All ending inventory was in finished goods inventory; there was no inventory on hand at the beginning of the year. The following data relate to the company's production process: Direct materials $550,000 Direct labor 400,000 Variable Manufacturing overhead 100,000 Fixed Manufacturing overhead 300,000 Variable marketing and administrative 160,000 Fixed marketing and administrative 110,000 Required: Calculate the following. (a) The unit cost of ending inventory on the balance sheet prepared for stockholders. (b) The unit cost of ending inventory on a variable cost balance sheet. (c) The operating income using absorption costing. (d) The operating income using variable costing. (e) The ending inventory using absorption costing. (f) The ending inventory using variable costing. (g) A reconciliation of the difference in operating income between absorption and variable costing.