Mastery Problem: Variable Costing for Management Analysis Absorption vs. Variable Method Comparison Absorption Statement Variable Statement Absorption vs. Variable Method Comparison Review the income statements on the Absorption Statement and Variable Statement panels, then complete the following table. The company's sales price per unit is $80.00, and the number of units in ending inventory is 5,000. Item Number of units sold Variable sales and administrative cost per unit 1 Number of units manufactured Variable cost of goods manufactured per unit Faxed manufacturing cost per unit Amount 15,000