Chapter 7: Applying Excel: Exercise (Algo) (Part 2 of 2) 2. Change all of the numbers in the data area of your worksheet so that it looks like this: A 1 Chapter 6: Applying Excel 2 3 Data 4 Selling price per unit 5 Manufacturing costs: 6 Variable per unit produced: 7 Direct materials 8 Direct labor 9 10 Variable manufacturing overhead Fixed manufacturing overhead per year 11 Selling and administrative expenses: B C 319 $ 120 $ 50 $ 23 $ 140,000 12 Variable per unit sold $ 5 13 Fixed per year $ 56,000 14 15 Year 1 Year 2 16 Units in beginning inventory 0 17 Units produced during the year 2,800 2,500 18 Units sold during the year 2,600 2,600