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A B 1 Variable Costing 2 Using Excel for Variable Costing 4 Tiger Mountain Gelato incurs the following costs for its premium ice cream in May 2018 6 Direct materials cost per pint is $2.50 per pint Direct labor cost per pint is $0.75 per pint Variable manufacturing overhead cost per pint is $0.25 per pint Fixed manufacturing overhead costs are $6,000 per month Total fixed selling and administrative costs are $5,000 per month Sales price per pint is $8.00 per pint Pints of gelato produced are 12,000 pints Pints of gelato sold are 11,500 pints 10 12 13 14 15 16 There were no beginning inventories, so Tiger Mountain Gelato has 500 pints in ending Finished Goods Inventory (12,000 pints produced less 11,500 17 pints sold) 18 Use the blue shaded areas on the ENTER-ANSWERS tab for inputs