During $2020,$ Rafael Corp. produced the same number of units it sold. The accountant for Rafael Corp. uses normal costing and uses the budgeted volume to allocate the fixed overhead rate. The company provided the following information concerning its production and sales during $2020.$Units producedUnits soldBudgeted unit volumeCost of beginning inventorySelling price per unitAnnual total costsFixed manufacturing overheadFixed selling and administrative expensesUnit costsVariable manufacturing costs per unitFixed manufacturing overheadVariable selling and administrative costsOperating income before tax $-$ variable costing$$40,00040,00050,000-15\mathrm{.}0080,00020,000$$$6\mathrm{.}002\mathrm{.}002\mathrm{.}00180,000$