EXERCISE 6-1 Variable and Absorption Costing Unit Product Costs LO6-1 Ida Sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $850. Selected data for the company's operations last year follow: 0 250 225 25 . . Units in ending inventory. Variable costs per unit: $100 $320 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $40 $20 .. Fixed costs: $60,0o0 $20,000 Fixed manufacturing overheac Fixed selling and administrative