During 2022, Pharoah Corp. produced 46,900 units and sold 42,210 for $14.00 per unit. Variable manufacturing costs were $5.00 per unit. Annual fixed manufacturing overhead was $84,420. Variable selling and administrative costs were $2.00 per unit sold, and fixed selling and administrative expenses were $18,800. , 900 units and sold 42,210 for $14.00 per unit. Variable manufacturing costs were $5.00pe d was $84.420. Variable selling and administrative costs were $2.00 per unit sold, and fixed $18,800. statement