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Practice question for Variable costing Selected data for ABC of past year of operations are presented below Product A Production in units] 160000 Sales ( in units] 100000 Selling price $12.00 DL Hours 2000 Manufacturing cost : DM [S] 500,000 Hourly rate [$] 10 Variable overhead [S] 140,000 Fixed Manufacturing overhead [S] 150,000 Variable Non manufacturing cost [$] 55,000 Beginning inventory of product A= $2000 Ending inventory of A = $3500 REQUIRED 1. Calculate product cost of product A using variable cost. 2. Calculate product cost of product A using absorption cost 3. Calculate Unit product cost of product B using variable cost. 4. Calculate Unit product cost of product AB using absorption cost