3) Somerset Finishing produces and sells a decorative pillow for $104.00 per unit. In the first month of operation, 2,200 units were produced and 1,750 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: Compute the cost of goods sold per unit using variable costing. 4) Swan Textiles Inc. produces and sells a decorative pillow for $97.50 per unit. In the first month of operation, 2,300 units were produced and 1,900 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: Compute the contribution margin using variable costing