1 Chapter 6: Applying Excel 2 3 Data 4 Selling price per unit 5 Manufacturing costs 6 7 8 344 Variable per unit produced Direct materials Direct labor Variable manufacturing overhead 108 58 37 $ 185,600 ixed manufacturing overhead per year Selling and administrative expenses 12 13 14 15 16 17 18 Variable per unit sold Fixed per year $ 81,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the vear 3,200 3,000 2,900 3,000