To answer question 11 - 19, kindly focus on absorption costing method. Blank #11: What is 2019 Beginning Inventory for Absorption Costing Method? Blank #12: What is the production Variable cost for 2019? Blank #13: What is the Production Fixed cost for 2019? Blank #14: What is the Ending Inventory cost for 2019? Blank #15: How much is the Production Volume Variance (PVV) adjustment amount for 2019? Blank #16: Determine the COGS for 2019? Blank #17: Determine the Gross Margin for 2019 using Absorption costing method. Blank #18: What is the total OPEX for 2019 under absorption costing? Blank #19: Using absorption costing method, what is 2019 operating income (Ol)? Blank #20: How much is the reconciliation amount between the 2019 operating income under variable and absorption costing.Johnson Lug (JZ) began making wheelbarrows in early 2018. The company uses standard costing and values their finished goods inventory using FIFO. The results of the company's operations for 2018 are presented below. 2018 2019 Production in units 5.000 4.000 Sales in units 4.000 3.000 Sales price per unit $28 $30 JL has no beginning inventory for 2018. Actual Production Costs: Direct materials $14.00 per unit Direct labour $3.00 per unit Variable overhead $1.00 per unit Fixed overhead $8.000 Actual Selling & Marketing Costs: Variable Marketing 8% of sales Fixed Marketing $4.600 The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 5,000 units. The costs have not changed from year to year. Hint: Type your answers in the Blanks spaces provided for the questions. NO SPACE OR COMMA should be in your answers. Type $10000 dollars as 10000. Don't put dollar signs. Required