Variable operating costs Data table Unit data: Beginning inventory Production January February March 0 150 150 1,250 1,225 1,350 1,100 1,225 1,355 Sales Variable costs: Manufacturing cost per unit produced $ 800 $ 800 $ 800 Operating (marketing) cost per unit sold $ 500 $ 500 $ 500 Fixed costs: Manufacturing costs $460,000 $460,000 $ 460,000 Operating (marketing) costs $ 150,000 $ 150,000 $ 150,000 Print Done