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9-18 Variable and absorption costing, explaining operating-income differences. Crystal Clear Corporation manufactures and sells 50-inch television sets and uses standard costing. Actual data relating to January, February, and March 2014 are as follows January Februar yMarch Unit data Beginning inventory Production Sales 1,400 1,300 100 1,375 1,375 100 1,430 1,455 Variable costs Manufacturing cost per unit produced Operating (marketing) cost per unit sold S 950 S 725 S 950 S 950 S 725 725 Fixed costs Manufacturing costs Operating (marketing) costs $490,000 $120,000 $490,000 S490,000 S120,000 $120,000 The selling price per unit is $3,500. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 1,400 units. There are no price, efficiency, or spending variances. Any pro- duction-volume variance is written off to cost of goods sold in the month in which it occurs