Dunder Mifflin, a paper company, sells their paper to a local grocer. When the grocer sees the sales of toilet paper increase because consumers are buying it in increased quantities, the grocer increases their toilet paper order from Dunder Mifflin: Bathroom Products Division. This highlights the principle of demand that is specific to business demand Complementary Inelastic Cyclical Variable Derived Stiller Corporation incurred fixed manufacturing costs of $28,000 during 2015. Other il formation fc 2015 includes: The budgeted denominator level is 2400 units. Units produced total 1500 units. Units sold total 1200 units. Beginning inventory was zero. The company uses absorption costing and the fixed manufacturing cost rate is based on the budgete- denominator level. Manufacturing variances are closed to cost of goods sold. The production-volume variance is 0 $3501 $10,503 $14,004