Data table Costs incurred for 2020 are as follows (V stands for variable; F stands for - X 2020. ntory data.) Data table fixed) Direct materials used $140,000 V Inventory data are as follows: Direct manufacturing labor costs $26.000 V Plant energy costs 54,000 V Beginning: January Ending: December 1, 2020 Indirect manufacturing labor costs $11,000 V Direct materials Indirect manufacturing labor costs $15,000 F Work in process Other indirect manufacturing costs $12,000 V Finished goods 0ib O units 0 units 31, 2020 2,100 lbs O units 7 units Other indirect manufacturing costs $25,000 F Marketing, distribution, and customer-service costs $126,000 V Production in 2020 was 100,000 units. Two pounds of direct materials are used to make one unit of finished product. Marketing, distribution, and customer-service costs Administrative costs $45,000 F $51,000 F Variable manufacturing costs are variable with respect to units produced. Variable marketing, distribution, and customer-service costs are variable with respect to units sold Print Done Print Done