1) Sales per Unit $190 Direct materials per unit $11 Direct labor per unit $21 Variable manufacturing overhead per unit $32 Total Fixed manufacturing overhead costs $80,000 Variable Selling and Administrative costs per unit $10 Total Fixed selling and Administrative costs $39,000 Units produced 1,000 units Units sold 1,000 units What is total sales? 2) Sales per Unit $190 Direct materials per unit $12 Direct labor per unit $21 Variable manufacturing overhead per unit $31 Total Fixed manufacturing overhead costs $50,000 Variable Selling and Administrative costs per unit $7 Total Fixed selling and Administrative costs $31,000 Units produced 1,000 units Units sold 1,000 units What is cost of goods sold? 3) Direct materials per unit $14 Direct labor per unit $23 Variable manufacturing overhead per unit $33 Total Fixed manufacturing overhead costs $60,000 Variable Selling and Administrative costs per unit $9 Total Fixed selling and Administrative costs $40,000 Units produced 1,000 units Units sold 1,000 units What is operating income under variable costing