Question 2 (8 points) Beginning inventory in units 4400 Units produced 18,000 Units sold ($180 per unit) 21,200 Variable costs per unit: Direct materials $ 14 Direct labor Variable overhead Variable selling Fixed costs: $ 16 $ 10 $15 Fixed overhead Fixed selling and administrative $216,000 $850,000 1. Using absorption costing, calculate the per-unit product cost. 2. What is the total cost of ending inventory under absorption costing? 3. What is the absorption costing operating income? 4. Using variable costing, calculate the per-unit product cost.