Cookie Business Direct material 5 0.60 Direct labor 3 1.00 6 Variable manufacturing overhead S 0.40 7 Total variable manufacturing costs per unit 3 2.00 9 Fixed manufacturing overhead per year $ 139,000.00 _. ' dselling costs per year S 50,000.00 Fixed administrative costs per year $ 65,000.00 selling price per cookie S 3.75 Number of cookies produced 2,780,000 18 Number of cookies sold 2,600,000 ., variable cost per unit , , ind'ingr Inventory Variable costing 7