sing variable costing and absorption Prepare income statements u costing with no change in inventory levels (Learning Objective 6) Dalton's Products manufactures a single product. Cost, sales, and production information for the company and its single product is as follows: 56-15 Selling price per unit is $65 Variable manufacturing cost direct labor [DL], and variable MOH) $31 Variable operating expenses per unit sold $2 Fixed manufacturing overhead (MOH) in total for the year $208,000 Fixed Units manufactured and sold for the year 13,000 units s per unit manufactured (includes direct materials (DML operating expenses in total for the year $89,000