Franz's supervisor asked him to prepare Crane Corporation's year-end results for its gaming chairs under variable costing instead of under the absorption costing method it had used for years (the company uses standard costing in both systems). Apparently, Crane is considering a change in methods for decision-making purposes. Franz's supervisor gave him the following information for Crane's most recently completed year. Actual costs were the same as budgeted costs for the gaming chairs this year. Budgeted production Actual production Beginning FG Inventory Sales Selling price Budgeted fixed-MOH cost Budgeted variable manufacturing cost Budgeted fixed operating cost Budgeted variable operating cost 5,800 units 6,600 units 450 units 5,800 units $70 per unit $76,000 $36 per unit $39,000 $8 per unit Determine the cost per unit that would be capitalized as inventory under variable costing for this year. Cost per unit $ 36 per unit Present Crane's income statement for this year in good form under variable costing. (List variable expenses before fixed expenses.) $ $ $ Present Crane's income statement for this year in good form under variable costing. (List variable expenses before fixed expenses.) COGS Contribution Margin Fixed Expenses Manufacturing Operating Expenses Operating Income Sales Variable Expenses $ $ $