2. Change all of the numbers in the data area of your worksheet so that it looks like this: A 1 Chapter 6: Applying Excel B C 2 3 Data 4 Selling price per unit $ 346 5 Manufacturing costs: 6 Variable per unit produced: 7 Direct materials $ 142 B Direct labor $ 53 9 Variable manufacturing overhead $ 40 10 Fixed manufacturing overhead per year $ 142,600 11 Selling and administrative expenses: 12 Variable per unit sold i $ 7 13 $ 79,000 Fixed per year 14 Year 1 Year 2 15 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year 0 3,100 2,300 2,600 2,600