Inventory Valuation under Absorption Costing Amiens Company produced 20,000 units during its first year of operations and sold 18,900 at $17 per unit. The company chose practical activity-at 20,000 units-to compute its predetermined overhead rate. Manufacturing costs are as follows: 1. Calculate the unit cost for each of these four costs. Round your answers to the nearest cent. Direct Materials Cost $ Direct Labor Cost $ Variable Overhead Cost $ Fixed Overhead Cost $ 2. Calculate the cost of one unit of product under absorption costing. Round your answer to the nearest cent. $ 3. How many units are in ending inventory? $ 4. Calculate the cost of ending inventory under absorption costing 
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