1 A B April May 2 Unit data: 3 4 Beginning inventory Production 5 Sales 6 Variable costs: 7 8 Manufacturing cost per unit produced Operating (marketing) cost per unit sold 9 Fixed costs: 10 Manufacturing costs 11 Operating (marketing) costs 0 150 500 475 350 575 $ 10,500 $ 10,500 3,800 3,800 $ 2,250,000 $ 2,250,000 675,000 675,000