# 1 chart unit product cost under absorption costing.....$46 per unit Fixed manufactoring overhead cost for the year....$300,000 Fixed selling and adminstration cost for the year...$125,00 Units (grills) produced and sold...25,000 CHART FOR # 2-5 Sellimg price....$132 Units in begining invetory...600 Units produced...1,300 units sold...1,500 units in ending inventory...400 Variable cost per unit: direct materials...$45 direct labor.....$27 Variable manfactoring overhead...$1 Variable selling and administrative...$5 Fixed Cost: fixed manfactoring overhead....$41,600 fixed selling and adminstrative....$28,500 CHART FOR # 6-9 SELLING PRICE.....$110 UNITS IN BEGINING INVENTORY....0 UNITS PRODUCED....4,800 UNITS SOLD....4,700 UNITS IN ENDING INVETORY...100 VARIABLE COST PER UNIT: DIRECT MATERIALS....$30 DIRECT LABOR.....$52 VARIABLE MANFACTORING OVERHEAD....$3 VARUABLE SELLING AND ADMINSTRATIVE...$7 FIXED COSTS: FIXED MANFACTORING OVERHEAD....$72,000 FIXED SELLING AND ADMINISTRATIVE$9,400