1Chapter 6: Applying Excel 3 Data 4 Selling price per unit 5 Manufacturing costs 6 Variable per unit produced 7 8 Direct labor 9 Variable manufacturing overhead 10Fixed manufacturing overhead per year 11 Selling and administrative expenses 12 Variable per unit sold 13 Fixed per year $326 Direct materials $126 $54 $29 $179,200 $8 $102,000 15 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year Year 1 Year 2 0 3,200 2,800 2,900 2,900 19 20 Enter a formula into each of the cells marked with a ? below 21 Review Problem 1: Contrasting Variable and Absorption Costing Chapter 6 Form +