Computing unit cost and cost of inventory-variable and absorption costing Jensen Products Company uses a process cost system and applies ac- tual factory overhead to work in process at the end of the month. The following data came from the records for the month of 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 15,000 25 There were no beginning inventories and no work in process at the end of the month. 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.