COURTENAY COMPANY ADDITIONAL INFORMATION AVAILABLE FOR PRODUCTION AND OPERATING EXPENSES FOR YEAR 20X4 Direct materials Direct labor Variable manufacturing overhead Sales commissions expense Fixed manufacturing overhead Administrative expense (all fixed) S30.00 per unit 2.00 per unit S3.00 per unit 5.00 per unit S 25.00 per unit S 15.00 per unit 21. What is the inventoriable cost per unit using variable costing? (a) $32.00 (b)S60.00 (c)S40.00 (d) S35.00 22. What is the difference in profit between variable costing and absorption costing in total for the year? (a) $800,000 higher under absorption costing. (b) S (c)S500,000 higher under absorption costing (d) $500,000 higher under variable costing