e following information for the past year for the Magic Corporation has been provided xed costs anufacturing Marketing Administrative Variable costs Manufacturing Marketing Administrative OA 6 26 During the year the company produced and sold 50 000 units of product at a selling price of 14 91 per unit There was no beginning inventory c product at the beginning of the year O B 115 OC 3 46 O D 100 000 19 000 21 000 12 11 113 000 23 000 37 000