26. Assume ABC company makes widgets, starting this business in January in the month of January, they make 10,000 widgets, of which 8,000 are sold in January and 2,000 are still in inventory at month-end. Each widget uses $5 of labour and materials directly attributable to the item. In addition, there is $20,000 of fixed overhead costs each month associated with the production facility there is $20, 26. Assume ABC company makes widgets, starting this business in January in the month of January, they make 10,000 widgets, of which 8,000 are sold in January and 2,000 are still in inventory at month-end. Each widget uses $5 of labour and materials directly attributable to the item. In addition, there is $20,000 of fixed overhead costs each month associated with the production facility there is $20