PLEASE show your work

Inventory Cost Under Absorption and Variable Costing During the most recent year, B & O Cafe had the following data associated with the items it makes: Units in beginning inventory Units produced Units sold ($200 per unit) Variable costs per unit 17,000 14,000 Direct materials Direct labour Variable overhead $35 $65 $30 Fixed costs Fixed manufacturing overhead per unit produced Fixed selling and administrative expense $20 $200,000 Required 1. How many units are in ending inventory? units 2. Using absorption costing, calculate the per-unit product cost. What is the value of ending inventory? Unit product cost Value of ending inventory 3. Using variable costing, calculate the per-unit product cost. What is the value of ending inventory? Unit product cost Value of ending inventory 4. Calculate operating income using absorption costing 5. Calculate operating income using variable costing