Units sold ($180 per unit) Variable costs per unit: Direct materials Direct labor Variable overhead Variable selling Fixed costs: Fixed overhead Fixed selling and administrative 21,200 $ 14 $ 16 $ 10 $15 $216,000 $850,000 1. Using absorption costing, calculate the per-unit product cost. 2. What is the total cost of ending inventory under absorption costing? 3. What is the absorption costing operating income? 4. Using variable costing, calculate the per-unit product cost.