Dillon Co's {DC's} variable costing income statement for the month of March is as follows: Income statement For the month ended March 31 Sales {60,000 units) $1,500,000 Variable costs: Variable cost of goods sold: Beginning inventory $ 216,000 Variable cost of goods manufactured 1 350 000 Goods available for sale 1,566,000 Less ending inventory HEAL!!!\" 1,080,000 Variable selling expense 150,000 Total variable costs 1,230,000 Contribution margin 2?0,000 Fixed costs: Fixed manufacturing overhead 200,000 Fixed selling and administrative expenses M Total xed costs 250,000 Net income % DC produces ?5,000 units each month. Variable production costs per unit and total xed costs have remained constant over the past several months. Required: a} Calculate the per-unit dollar value of DC's inventory on March 31 under the absorption costing method. (2 marks) b} Using the schedule for reconciling variable to absorption income, calculate what the net incometloss for DC would be under absorption costing for the month ended March 31