please answer

How much did the client capitalize into inventory on a per-unit basis,

Inventory cost per unit $ ?

which inventory costing method it uses. The working paper shows the following details. No other variances were reported, and the prior year per-unit costs were the same as the 2025 per-unit costs. Gross margin Sales volume Budgeted production Beginning FG Inventory Ending FG Inventory Fixed-MOH volume variance (unfavorable) Operating income Sales $1,848 220 units 240 units 32 units 36 units $352 $580 $15,400