Anacapa Inc. manufactures lotion that sell for $15.00 per unit. The business had no beginning inventory The following data summarized the operations for the period: Units sold 6,000 Units produced 7,500 Costs: Variable factory overhead $5.00 per unit Fixed factory overhead - $27,000 total Variable administrative $2.00 per unit Fixed administrative $6,000 total Problem 2.1 Using direct costing, the operating income is: Anacapa Inc. manufactures lotion that sell for $15.00 per unit. The business had no beginning inventory The following data summarized the operations for the period: Units sold 6,000 Units produced 7,500 Costs: Variable factory overhead $5.00 per unit Fixed factory overhead - $27,000 total Variable administrative $2.00 per unit Fixed administrative - $6,000 total Problem 2.2 Using absorption costing, gross margin is: Anacapa Inc. manufactures lotion that sell for $15.00 per unit. The business had no beginning inventory. The following data summarized the operations for the period: Units sold Units produced 6,000 7,500 Costs: Variable factory overhead $5.00 per unit $27,000 Fixed factory overhead total Variable administrative per unit Fixed administrative total $2.00 $6,000 Problem 2.3 Using direct costing, the total variable cost is: Anacapa Inc, manufactures lotion that sell for $15.00 per unit. The business had no beginning inventory The following data summarized the operations for the period: Units sold 6,000 Units produced 7,500 Costs: Variable factory overhead $5.00 per unit Fixed factory overhead total $27.000 Variable administrative $2.00 per unit Fixed administrative - total $6,000 Problem 2.4 The difference in ending inventory between absorption and direct costing is