Data concerning Dakota Enterprises' operations last year appear below: Units in the Beginning Inventory -0- Units Units Produced 1,100 Units Units Sold 800 Units Selling Price Per Unit $132 Variable Costs Per Unit: Direct Material $48 Direct Labor 17 Manufacturing Overhead 2 Sellling and Administrative Costs 4 Fixed Costs in Total: Manufacturing Overhead $39,600 Selling and Administrative Costs 7,200

Unit Product Cost , Using Absorption Costing	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Unit Gross Margin	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Total Gross Margin	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Unit Product Cost , Using Variable Costing	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Unit Contribution Margin	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Total Contribution Margin	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Total Selling and Administrative	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Total Fixed Costs	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Net Income, Using Absorption Costing	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00
Net Income, Using Variable Costing	- Select choice - $71.00 $23,200 $20,300 $2,000 $11,600 $48,800 $29.00 $31,900 $46,800 $12,800 $67,100 $103.00 $61.00 $10,400 $67.00