with full calculation details of a and b

Question 4: Inventory Suggested time: 15 minutes Uline Ultra makes and sells coin cell batteries. In 2019 it made 240,000 packs of batteries and sold 190,000 of them at an average selling price of $16 per pack. The following additional information relates to the company for 2019: Direct Materials Direct manufacturing labour Variable manufacturing costs Sales commissions Fixed manufacturing costs Fixed administrative expenses $5.33 per pack $1.06 per pack $2.13 per pack $1.60 per pack $58,300 per year $22,300 per year What is Uline Ultra manufacturing cost per pack using: a Variable costing system (7 marks) b. Absorption costing system (8 marks)