aLudon_Chapterl 2 v , .13) ABC Golf Company sells a special putter for $20 each. In March, it sold 28,000 putters while manufacturing 30,000. There was no beginning inventory on March 1. Production information for March was: . Direct manufacturing labor per unit 15 minutes Fixed selling and administrative costs $ 40,000 . .Fixed manufacturing overhead 132,000 - _ Direct materials cost per unit 2 _ _ Direct manufacturing labor per hour 24 Variable manufacturing overhead per unit 4 ' afiable selling expenses per unit 2 te e manufacturing cost per unit under both absorption and variable .co' tin " ending inventories under both absorption and variable costing I \"rating income under both absorption and variable, costing