Toshi Company incurred the following costs in manufacturing desk calculators.
Direct materials $14
Indirect materials (variable) 4
Direct labor 8
Indirect labor (variable) 6
Other variable factory overhead 10
Fixed factory overhead 28
Variable selling expenses 20
Fixed selling expenses 14
During the period, the company produced and sold 1,000 units.
A. What is the inventory cost per unit using absorption costing?
B. What is the inventory cost per unit using variable costing?