Moskowitz Corporation has provided the following data for its two most recent years of operation: Selling price per unit 91 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead 13 3 Fixed manufacturing overhead per year $480,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense peryear $ 84,000 Units in Units produced during the year Units sold during the year Units in ending inventory Year 1 Year 2 0 3,000 12,000 10,000 9,000 10,000 3,000 3,000 beginning inventory