$200,000 $100,000 $ 80,000 $ 60,000 $ 40,000 E10-1 Variable costing versus absorption costing 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...... 25,000 Units sold........ Selling price per unit...... $ 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 var- iable costing. 20,000