ior > End of Chapter: Cost Behavior E6-40A Absorption and variable costing income statements (Learning Objective 6) The annual data that follow pertain to Aqua Goggles, a manufacturer of swimming goggles (the company had no beginning inventory): Sales price $ 45 Variable manufacturing expense per unit 515 20 Sales commission expense per unit $ 7 Fixed manufacturing overhead $ 1,980,000 Fixed operating expenses $ 250,000 Number of goggles produced 220,000 Number of goggles sold 198,000