Office Update To keep up-to-date with security updates, fixes, ar A31 X fx B Cookie Business 1 2 iu 3 Productions Costs: 4 Direct material 5 Direct labor 6 Variable manufacturing overhead 7 Total variable manufacturing costs per unit 8 9 Fixed manufacturing overhead per year 10 $ $ $ $ 0.60 1.00 0.40 2.00 $ 139,000.00 11 In addition, the company has fixed selling and administrative costs: 12 Fixed selling costs per year $ 50,000.00 13 Fixed administrative costs per year $ 65,000.00 14 15 Selling price per cookie $ 3.75 16 17 Number of cookies produced 2,780,000 18 Number of cookies sold 2,600,000 19 20 Pull (absorption) costing : 21 Full cost per unit 22 Ending Inventory Full (absorption) costing 23 24 Variable costing : 25 Variable cost per unit 26 Ending Inventory Variable costing 27 28