1 Chapter 6: Applying Exce 2 3 Data 4 Selling price per unit 5 Manufacturing costs 6 Variable per unit produced: 7 Direct materials 8 Direct labor 9Variable manufacturing overhead 10 Fixed manufacturing overhead per year 11 Selling and administrative expenses: 12 Variable per unit sold 13 Fixed per year $389 $145 $78 $40 $88,400 $9 $45,000 15 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year Year 1 Year 2 0 2,600 2,100 1,700 2,100