Lukin-Evers Corporation Reports the Following First Year Production Cost Information

Lukin-Evers Corporation reports the following first year production cost information.
(a.) Compute production cost per unit under variable costing.
$$\begin{array} { l l } \text { Units produced } & 62,000 \text { units } \\\text { Units sold } & 59,000 \text { units } \\\text { Direct labor } & \$ 41 \text { per unit } \\\text { Direct materials } & \$ 15 \text { per unit } \\\text { Variable overhead } & \$ 9,300,000 \text { in total } \\\text { Fixed overhead } & \$ 4,340,000 \text { in total }\end{array}$$
(b.) Compute production cost per unit under absorption costing.
(c.) Determine the cost of ending inventory using variable costing.
(d.) Determine the cost of ending inventory using absorption costing.