With a production of 10,000 units of product A during the month of June, Budoy Corporation had incurred costs as follows: 

Direct materials 20,000 

Direct Labor used 16,000 

Manufacturing overhead: 

Variable 8,000 

Fixed 10,000 

Selling and administrative expenses Variable 2,400 

Fixed 9,000 

TOTAL 65,400 

What were the unit costs of product A under adsorption and under variable costing method.

20.Glen Corporation produces a single product. Variable Manufacturing costs is P20 per unit and fixed manufacturing costs is P50,000. Glen Corporation uses normal activity rate 5,000 units to set its standards. Glen Corporation began the year with no inventory, produced 5,500 units and sold 5,250 units. What is Glen Corp's ending inventory cost under adsorption costing?