1 Chapter 6: Applying Excel 3 Data 4 Seling price per unit 5 Manufacturing costs $317 Variable per unit produced $153 7 Direct materials 8 Direct labor 9 Variable manufacturing overhead 10 Fixed manufacturing overhead per year 11 Selling and administrative expenses 12 Variable per unit sold 13 Fixed per year 14 15 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year 19 20 Enter a formula into each of the cells marked with a ? below 21 Review Problem 1: Contrasting Variable and Absorption Costing 522 $118,800 $4 $53,000 Year 1 Year 2 2,700 2,200 2,300 23 Compute the Ending Inventory 24 Year 1 Year 2