use the following information for the next 3 questions: A product is sold for $882 each. The company's operation data is listed as follows: Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative 17,000 14,000 3,000 280 390 $ 53 19 $ 830,000 $ 800,000 1. Under the absorption costing system, what is the unit product cost? a. $723 b. $732 c. $772 d. $792 2. Under the variable costing system, what is the unit product cost? a. $723 b. $732 C. $772 d. $792 3. Under the absorption costing system, what is the amount of fixed manufacturing overhead cost included in the company's ending inventory? . $146,470.59 b. $463,280.95 c. $800,000 d. $830,000