HD Dulles B/ * 334 3:13 .docx QQ ... Suppose that the enterprise has no inventory of products and fnis hed products at the beginning of the month. During this month, it pr oduces 50 pieces in total. Per unit Total 1 Direct material cost 200 10000 Direct labor cost 60 3000 Variable manufacturing overhead co 20 1000 st Fixed manufacturing overhead cost 2000 Administrative expense 4000 Selling expense 3000 Total 23000 Calculate: (1) Calculate the cost of per unit product using complete cost meth od and variable cost method. (2) If 40 pieces have been sold, 10 pieces are inventory, calculate the impact on the income statement and balance sheet using compl ete cost method and variable cost method