3. Under variable costing, fixed manufacturing overhead is: carried in a liability account. . carried in an asset account. ignored. . expensed as a period cost. 4. Sharron Inc., which produces a single product, has provided the f perations: 3,000 ariable costs per unit: Direct materials Direct labor. Variable manufacturing overhead... Variable selling and administrative expense $91 $13 $7 $6 Fixed costs: Fixed manufacturing overhead... Fixed selling and administrative expense... $237,000 .. $165,000 here were no beginning or ending inventories. The variable costi $111 per unit . $190 per unit . $117 per unit . $110 per unit