Use the following information to answer the questions: Selling price $15.00 per unit sold Direct material $2.50 per unit produced Direct labor $3.00 per unit produced Var MOH $2.00 per unit produced Fixed MOH $75,000 Fixed S&A $30,000 Units produced 22,000 Units sold 20,000 There were no beginning inventories. Required: A. Calculate the net income and cost of the ending inventory using the variable costing method. (5 points) B. Calculate the net income and cost of the ending inventory using the absorption costing method. (5 points)