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 March 1.Production information for March was: $\begin{array}{lr}\text { Direct manufacturing labour per unit } & 15 \text { minutes } \\\text { Fixed selling and administrative costs } & \$ 40000 \\\text { Fixed manufacturing overhead } & 132000\\\text { Direct materials cost per unit } & 2 \\\text { Direct manufacturing labour per hour } & 24 \\\text { Variable manufacturing overhead per unit } & 4 \\\text { Variable slling expenses per unit } & 2\end{array}$

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.