1 2 Unit data: A B C April May 3 Beginning inventory 4 Production 5 Sales 6 Variable costs: 0 100 500 450 400 520 7 Manufacturing cost per unit produced $ 9,000 $ 9,000 8 Operating (marketing) cost per unit sold 2,600 2,600 9 Fixed costs: 10 Manufacturing costs $ 2,000,000 $ 2,000,000 11 Operating (marketing) costs 800,000 800,000 Print Done