Excerpt from Andersen Corporation Selling price Direct materials Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses Beginning inventory Units produced Units sold Ending inventory Per Unit Per Month $ 70,000 14,000 $ 29,000 April May June 0 0 10 50 50 50 50 40 60 0 10 0 43,500 18,125 Assume that variable costing is used and that direct labor is treated as a variable cost. What is the variable cost of goods sold per unit? $781.60 $1,730.00 $14,580.00 $15,450.00 What is the variable cost of goods sold per unit using super-variable costing? $580 $1,730 $14,000 $15,450 What is the difference between the super-variable costing and variable costing net operating incomes in May? Super-variable costing net operating income is $5,800 less than variable costing net operating income. Super-variable costing net operating income is $5,800 greater than variable costing net operating income. Super-variable costing net operating income is $29,000 less than variable costing net operating income. Super-variable costing net operating income is $29,000 greater than variable costing net operating income.