Cookie Business Productions Costs: Direct material 0.60 Direct labor 1.00 Variable manufacturing overhead 0.40 Total variable manufacturing costs per unit 2.00 Fixed manufacturing overhead per year $ 139,000.00 In addition, the company has fixed selling and administrative costs: Fixed selling costs per year 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 Number of cookies sold 2,600,000 Unsold Inventory 180,000 Full (absorption) costing I Full cost per unit S 2.05 Ending Inventory Full (absorption) costing 369,000 Variable costing . Variable cost per unit 2.00 Ending Inventory Full (absorption) costing 360,000