5. Given the following data, what is the inventory value per unit under variable costing and absorption costing? Units produced 5,200 Direct material cost (total) $1,300 $ 3, 1205 60 units Direct Labor cost (total) $780 Variable overhead (total) $1,040- 3, 120 Fixed overhead (total) $520 5:2005 60 VC - 10 FC . 70 Absorption 6. Based on the data in question 5, if 5,000 units were sold, what would be the difference between variable and absorption net income? S , 200 - 5,0 00 200 x. 10 = # 20