8) Units, Beginning Inventory Units Produced Units Sold Sales Price per Unit Direct Material Cost per Unit Direct Labor Cost per Unit Variable Manufacturing Overhead $1.50 Variable Selling and Administrative 2.50 12,000 10,000 12.00 $1.00 $2.00 Costs Fixed Manufacturing Overhead $56,000.00 Fixed Selling and Administrative Costs s51,000.00 Compute unit cost using a. variable costing and b. absorption costing