2. Change all of the numbers in the data area of your worksheet so that it looks like this: A B 1 Chapter 6: Applying Excel 2 3 Data 4 Selling price per unit $ 326 5 Manufacturing costs: 6 7 Variable per unit produced: Direct materials SA 154 8 Direct labor $ 66 9 Variable manufacturing overhead $ 36 10 Fixed manufacturing overhead per year $ 117,600 11 Selling and administrative expenses: 12 Variable per unit sold 13 Fixed per year $ 5 $ 64,000 14 15 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year Year 1 Year 2 0 2,800 2,100 2,400 2,400