The following information pertains to Vladamir, Inc., for last year: Beginning inventory, units 1, 320 Units produced 100, 000 Units sold 101, 000 Variable costs per unit: Direct materials $8.00 Direct labor $9.50 Variable overhead $1.25 Variable selling expenses $2.00 Fixed costs per year: Fixed overhead $234, 000 Fixed selling and administrative expenses $236, 000 There are no work-in-process inventories. Normal activity is 100, 000 units. Expected and actual overhead costs are the same. Costs have not changed from one year to the next. Required: How many units are in ending inventory? Without preparing an income statement, indicate what the difference will be between variable-costing income and absorption-costing income. Assume the selling price per unit is $29. Prepare an income statement using (a) variable costing and (b) absorption costing