Question 3 (5 marks} Dillon Co's (DC's) variable costing income statement for the month of March is as follows: Income statement For the month ended March 31 Sales (00,000 units) $1,500,000 Variable costs: Variable cost of goods sold: Beginning inventory $ 216,000 Variable cost of goods manufactured 1,350,000 Goods available for sale 1,506,000 Less ending inventory 1406.000) 1,030,000 Variable selling expense 150,000 Total variable costs 1,230,000 Contribution margin 270.000 Fixed costs: Fixed manufacturing overhead 200,000 Fixed selling and administrative expenses 50,000 Total xed costs 250,000 Net inoome % DC produoes T5000 units each month. Variable production costs per unit and total xed costs have remained constant over the past several months. Required: a) Calculate the per-unit dollar value of DC's inventory on March 31 under the absorption costing method. (2 marks} b) Using the schedule for reconciling variable to absorption income, calculate what the net inoometloss for DC would be under absorption costing for the month ended March 31. (3 marks}