rom Cengage learning - Profile 1 - Microsoft Edge ignment/take AssignmentMain.do?invoker=&take AssignmentSessionLocator=&inprogress=false 400 eBook Show Me How Calculator During the most recent year, Pelham Company had the following data associated with the product it makes: Units in beginning inventory Units produced 14,000 Units sold ($300 per unit) 13,700 Variable costs per unit: Direct materials $15 Direct labor $36 Variable overhead $9 Fixed costs: Fixed overhead per unit produced $40 Fixed selling and administrative $140,000 Required: 1. How many units are in ending inventory? units 2. Using absorption costing, calculate the per-unit product cost. 5 3. What is the value of ending inventory under absorption costing