Unit Costs, Inventory Valuation, Variable and Absorption Costing Siyder Company produced 97,500 units during its first year of operations and sold 93,750 at $21.07 per unit. The company chose practical activity-at 97,500 units-to compute its predetermined overhead rate. Manufacturing costs are as follows: Required: If required, round unit cost answers to the nearest cent. 1. Calculate the unit cost and the cost of finished goods inventory under absorption costing. 2. Calculate the unit cost and the cost of finished goods inventory under variable costing: 3. What is the dollar amount that would be used to report the cost of fnithed goods inventory to extemal parties? If required, round unit cost answers to the nearest cent. 1. Calculate the unit cost and the cost of finished goods inventory under absorption costing. 2. Calculate the unit cost and the cost of finished goods inventory under variable costing. 3. What is the dollar amount that would be used to report the cost of finished goods inventory to external parties