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 $ 317 5 Manufacturing costs: 6 Variable per unit produced: 7 Direct materials $ 152 8 Direct labor $ 55 9 Variable manufacturing overhead $ 23 10 Fixed manufacturing overhead per year $ 178,200 11 Selling and administrative expenses: 12 Variable per unit sold 13 Fixed per year $ 8 $ 90,000 14 15 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year Year 1 Year 2 0 3,300 2,700 2,900 2,900