Dessa. Inc. reports the following information for the year ended December 31: Beginning Finished Goods Inventory 50units Units produced 410units Units sold 460units Sales price $150per unit Direct materials $30per unit Direct labor $10 per unit Variable manufacturing overhead $16per unit Fixed manufacturing overhead $15,300 per year Variable selling and administrative costs $10per unit Fixed selling and administrative costs $13,500peryear The beginning Finished Goods Inventory costs were $3.500 under absorption costing and $2.800 under variable costing. $38, 640 $9,840 $40, 200 $2, 340 Dessa. Inc. reports the following information for the year ended December 31: Beginning Finished Goods Inventory 50units Units produced 410units Units sold 460units Sales price $150per unit Direct materials $30per unit Direct labor $10 per unit Variable manufacturing overhead $16per unit Fixed manufacturing overhead $15,300 per year Variable selling and administrative costs $10per unit Fixed selling and administrative costs $13,500peryear The beginning Finished Goods Inventory costs were $3.500 under absorption costing and $2.800 under variable costing. $38, 640 $9,840 $40, 200 $2, 340