Change all of the numbers in the data area of your worksheet so that it looks like this: B C 1 Chapter 6: Applying Excel 2 3 Data 4 $ 316 5 Selling price per unit Manufacturing costs: Variable per unit produced: Direct materials 6 7 $ 113 8 Direct labor $ 72 $ 30 $ 142.600 9 Variable manufacturing overhead 10 Fixed manufacturing overhead per year 11 Selling and administrative expenses: 12 Variable per unit sold S 2 13 Fixed per year 77.000 14 15 Year 1 Year 2 16 Units in beginning inventory 0