P21-35B Using variable and absorption costing, making decisions The 2018 data that follow pertain to Eli's Electric Eyewear, a manufacturer of swimming goggles. (Eli's Electric Eyewear had no beginning Finished Goods Inventory in January 2018.) Number of goggles produced Learning Objectives 1, 1. FC variable costing $1,7 Number of goggles sold Sales price per unit Variable manufacturing cost per unit Sales commission cost per unit Fixed manufacturing overhead Fixed selling and administrative costs 245,000 215,000 22 8 5 1,470,000 250,000