A B C Chapter 4: Applying Excel 2 3 Data 4 Selling price per unit 339 5 Manufacturing costs: 6 Variable per unit produced: 7 Direct materials 123 8 Direct labor 72 9 Variable manufacturing overhead 33 10 Fixed manufacturing overhead per year $ 127,600 11 Selling and administrative expenses: 12 Variable per unit sold $ 8 13 Fixed per year $ 61,000 14 15 Year 1 Year 2 16 Units in beginning inventory 0 17 Units produced during the year 2,900 2,200 18 Units sold during the year 2,500 2,500