The following data relate to Santa Mia, Inc., a new company: Planned and actual production Sales at $49 per unit Manufacturing costs: 180,000 units 138,000 units Variable Fixed $ 15 5720,000 per unit Selling and administrative costs: 7 per unit Variable Fixed $942,000 There were no variances during the period. Required: A. Determine the number of units in the ending finished-goods inventory. B. Calculate the cost of the ending finished-goods inventory under (1) variable costing and (2) absorption costing. C. Determine the company's variable-costing income. D. Determine the company's absorption-costing income