24. Gangwer Corporation produces a single product and has the following cost structure: Number of units produced each year Variable costs per unit: 6,000 Direct materials. Direct labor Variable mmanufacturing overhead Variable selling and administrative expense 543 $13 S5 81 Fixed costs per year: Fixed manufacturing overbed$204,000 Fised selling and administrative espemse. $138,000 The absorption costing unit produact cost is A. $95 B. $119 C.$61 D. S56 25. A company produces a single product. Last year, fixed manufacturing overhead was $30,000, variable production costs were $48,000, fixed selling and administration costs were $20,000, and variable selling administrative expenses were $9,600. There was no beginning inventory. During the year, 3,000 units were produced and 2,400 units were sold at a price of $40 per unit. Under variable costing, net operating income would be A. a profit of $6,000. B. a profit of $4,000. C. a loss of $2,000. D. a loss of $4,400. 26. Last year, Heidenescher Corporation's variable costing net operating income was $63,600 and its inventory decreased by 600 units. Fixed manufacturing overhead cost was $1 per unit. What was the absorption costing net operating income last year? A. $64,200 B. $63,000 C.$63,600 D. $600 27. Evans Company produces a single product. During the most recent year, the company had a net operating income of $90,000 using absorption costing and $84,000 using variable costing. The fixed overhead application rate was $6 per unit. There were no beginning inventories. If 22,000 units were produced last year, then sales for last year were: A. 15,000 units B. 21,000 units C. 23,000 units D. 28,000 units