A 7 Total variable manufacturing costs per unit 8 B $ 2.00 9 Fixed manufacturing overhead per year $139,000.00 D 10 11 In addition, the company has fixed selling and administrative costs: 12 Fixed selling costs per year $ 50,000.00 13 Fixed administrative costs per year $ 65,000.00 14 45 15 Selling price per cookie $ 3.75 2,780,000 2,600,000 16 17 Number of cookies produced 18 Number of cookies sold 19 20 Full (absorption) costing: 21 Full cost per unit 22 Ending Inventory Full (absorption) costing 23 24 Variable costing: 25 Variable cost per unit 26 Ending Inventory Variable costing 27 28 29 30