Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: $ 53 Variable manufacturing cost per unit produced: Direct materials $ 13 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year 5 $63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 4 $71,000 YearYear 2 e 3,0ee Units in beginning inventory Units produced during the year 9,000 7,00 Units sold during the year Units in ending inventory 6,000 7,000 3,000 3,0000