Kerber Co., which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 113 Units in beginning inventory 0 Units produced 2,290 Units sold 2,200 Units in ending inventory 90 Variable costs per unit: Direct materials $ 25 Direct labor $ 18 Variable manufacturing overhead $ 2 Variable selling and administrative expense $ 21 Fixed costs: Fixed manufacturing overhead $66,410 Fixed selling and administrative expense $ 5,540 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Required: Place the answers to the next 2 questions in the answer area below. Show your math work on all lines and bold your final answer for each question. a. What is the cost of the 90 units left in ending inventory under variable costing? b. What is the cost of the 90 units left in ending inventory under absorption costing?