Yellowstone Fabricators uses a process cost system and applies actual factory overhead to work in process at the end of the month. The following data came from the records for March: Direct materials..... Direct labor........ Variable factory overhead... Fixed factory overhead... Selling and administrative expenses Units produced ..... Units sold......... Selling price per unit.... $200,000 $100,000 $ 80,000 $ 60,000 $ 40,000 25,000 20,000 $ 25 There were no beginning inventories and no ending work in process inventory. From the information presented, compute the following: 1. Unit cost of production under absorption costing and variable costing. 2. Cost of the ending inventory under absorption costing and variable costing