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Income Statements, Variable and Absorption Costing The following information pertains to Vladamir, Inc, for last year: Beginning inventory, units 1,300 Units produced 100,000 Units sold 101,000 Variable costs per unit: Direct materials $8.00 Direct labor $10.00 Variable overhead $1.00 Variable selling expenses $2.00 Fixed costs per year Fixed overhead $200,000 Fixed selling and administrative expenses $240,000 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 units are in ending inventory? units 2. Without preparing an income statement, indicate what the difference will be between variable costing income and absorption costing income