answer with explanation please

Income Statements, Variable and Absorption Costing The following information pertains to Vladamir, Inc, for last year: Beginning inventory, units 1,400 Units produced 100,000 Units sold 101,000 Variable casts per unit Direct materials $8.00 Direct labor $10.00 Vanabile overhead $1.00 Variable selling expenses $2.00 Fixed costs per year fixed overhead $200,000 Fixed selling and administrative expenses $230,000 There are no work in process inventories. Normal activity is 100,000 units. Expected and actual overhead costs are the same. Costs have not changed from one year to the next. Required: 1. How many unuts are in ending inventory? 2. Without preparing an income statement, indicate what the difference will be between vanable-costing income and absorption-costing income 3a. Assume the selling price per unit is $30. Prepare an income statement using variable costing. Vladamir, Inc. Variable Costing Income Statement For Last Year Less: Contribution margin Less: Operating income 3b. Assume the selling price per unit is $30. Prepare an income statement using absorption costing. Vladamir, Inc. Absorption-Costing Income Statement For Last Year Gross profit Operating income