PC Desk makes an oak desk specially designed for personal computers. The desk sells for 2,000 per unit. Data are as follows: Units Beginning Inventory Units Produced Units Sold Units Ending Inventory 0 10,000 9,000 1,000 Variable cost per unit: Direct Materials 600 Labor 300 Variable Mfg Overhead 100 Variable Selling 200 Fixed Costs Fixed Manufacturing 3,000,000 4,500,000 Fixed Selling Required: 1. Compute the net income under variable costing method 2. Compute the break-even point in terms of units and peso sales 3. Compute the margin of safety in terms of units and peso sales 4. Compute the degree of operating leverage 5. Assuming there will a 10% increase in sales, estimate the impact on the net income using the operating leverage Variable production costs are 12 per unit and variable selling expenses is 3 per unit. Fixed manufacturing overhead totals 36,000 and fixed selling total 40,000. Assuming beginning inventory of zero, production of 4,000 units and sales of 3,600, what is the value of ending inventory under variable costing method?