49. Gage Company reports the following information for its first year of operations: Units produced this year Units sold this year Direct materials 7,000 units Direct labor Variable overhead Fixed overhead 6,500 units $ 22 per unit $ 30 per unit ? in total $ 56,000 in total If the company's cost per unit of finished goods using variable costing is $63, what is total variable overhead? A) $21,000 B) $71,500 C) $77,000 D) $19,500 E) $16,590 50. A company reports the following information for its first year of operations: Units produced this year ? units Units sold this year 1,500 units Direct materials S 9 per unit Direct labor S 5 per unit Variable overhead S 7 per unit Fixed overhead $ 24,000 in total If the company's cost per unit of finished goods using absorption costing is $27, how many units were produced? A) 4,000 units. B) 3,600 units. C) 1,846 units. D) 2,667 units. E) 2,000 units.