Alvarez Manufacturing Co. divided all of its costs and expenses into fixed and variable components. Data for the company's first year of operations follows. Ignore income taxes. Beginning inventory of finished goods Units produced (no work in process) Units sold 5,000 13,000 2.000 Units in ending inventory of finished goods Sales price Variable manufac Variable selling and administrative expenses Fixed manufacturing costs for year S 195 per unit $ 75 for each unit manufactured S 35 per unit sold costs Fixed selling and administrative expenses for year S 150,000 375.000 Using the direct costing method. calculate the following 1. Ending inventory of finished goods Units in ending inventory Varlable manufacturing costs per unit Direct costing ending Inventory OI 2 3 4 5 6