Woods Golf Company Sells a Special Putter for $20 Each

Woods Golf Company sells a special putter for $20 each.In March,it sold 28 000 putters while manufacturing 30 000.There was no beginning inventory on 1 March.Production information for March was:
$\begin{array}{lr}\text { Direct manufacturing labour per unit } & 15 \text { minutes } \\\text { Fixed selling and administrative costs } & \$ 40000 \\\text { Fixed manufacturing overhead } & 132000 \\\text { Direct materials cost per unit } & 2 \\\text { Direct manufacturing labour per hour } & 24 \\\text { Variable manufacturing overhead per unit } & 4 \\\text { Variable selling expenses per unit } & 2\end{array}$
Required:
a.Compute the cost per unit under both absorption and variable costing.
b.Compute the ending inventories under both absorption and variable costing.
c.Compute operating profit under both absorption and variable costing.
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