Ruth is studying the working papers from her client's 2025 income statement because her manager wants her to reconstruct that same income statement without the benefit of first seeing the finished product. She knows the client uses standard costing within its accounting system, but she has to figure out which inventory costing method it uses. The working paper shows the following details. No other variances were reported, and the prior year per-unit costs were the same as the 2025 per-unit costs. (a1) V Your answer is correct. Which inventory costing method did the client use in 2025 , variable or absorption? eTextbook and Media (b) Your answer is correct. How much did the client capitalize into inventory on a per-unit basis? Inventory cost per unit $ V Your answer is correct. How many units did the client produce last year? Units produced - Your answer is incorrect. If the client had used the other costing method (not the one determined in part (a)), how much income would it have reported last year? Operating income $