9-33 Donaldson Corporation is a manufacturer of computer accessories. It us absorption costing based on standard costs and reports the following data fo 2014: Theoretical capacity Practical capacity Normal capacity Selling price Beginning inventory Production Sales volume 275,000 units 265,000 units 233,200 units $39 per unit 35,000 units 235,000 units 250,000 units Variable budgeted manufacturing cost Total budgeted fixed manufacturing costs $8 per unit Total budgeted operating (nonmanuf.) costs (all fixed) $200 ,OOO Assumptions: Actual cost Budgeted cost & production volume variance is written off to COGS