Reliable Inc. uses absorption costing in a FIFO inventory system.Reliable had opening inventory of 150 units at a cost of $35 per unit. Ending inventory is 110 units. During 2017 Reliable sold 1,500 units at $55 each. The following costs apply to Reliable's operations for the year ended December 31, 2017.

Direct material used in production	$ 14 per unit
Direct labour incurred	6 per unit
Fixed manufacturing overhead	$ 16,050
Variable manufacturing overhead	$ 6 per unit
Selling costs (40% variable)	$ 20,000
Admin costs (10% variable)	$ 30,000

Round to the nearest whole number. Do not use decimals or commas in your answer.

(a) What is the fixed manufacturing overhead cost for each unit of ending inventory? / unit

(b) What is Reliable's total cost of ending inventory at Dec 31, 2017?

(c) What amounts will be reported on Reliable 's Income Statement for:

Cost of goods sold

Gross profit

Period costs

(d) Reliable also prepares a variable costing income statement for internal purposes. Assume the fixed manufacturing overhead attached to each unit in beginning inventory was $14 per unit. Will their variable costing net income be higher or lower than under absorption costing and by how much?