55 Lavender Company's income under absorption costing was P3,600 lower than its income under variable costing. The company sold 10,000 units during the year, and its variable costs were P9 per unit, P1 of which represents the variable selling expense. If production cost was P11 per unit absorption costing, then how many units did the company produce during the year? 56 Roz Corporation planned and actually produced 100,000 units of its only product in 2021, its first year of operations. Variable production cost was P60 per unit of product. Planned and actual fixed production costs totaled P800,000 and marketing and administrative costs totaled P500,000 in 2021. Roz Corporation sold 80,000 units of the product in 2021 at a selling price of P80 per unit. What is the cost of the ending inventor assuming variable costing is used? 7. The cost data pertain to the operations of BTS, Inc., for the month of May. Corporate legal office salaries P68,000 Shoe Department cost of sales-Brentwood Store P29,000 Corporate headquarters building lease P86,000 Store manager's salary-Brentwood Store P12,000 Shoe Department sales commissions-Brentwood Store P5,000 Store utilities-Brentwood Store P10,000 Shoe Department manager's salary-Brentwood Store P4,000 Central warehouse lease cost P7,000 Janitorial costs-Brentwood Store P10,000 The Brentwood Store is just one of many stores owned and operated by the company. The Shoe Department is one of many departments at the Brentwood Store. The central warehouse serves all of the company's stores. What is the total amount of the costs listed above that are direct costs of the Shoe Department?