e Lower risk chose Lower potential for reward Chapter 3 Homework hemat Premis Inventory Valuation under Absorption costing Amiens Company produced 20,000 units during its first year & sold 18,900 @ * 17 per unit. The company Practical activity - @ 30,000 units to computed its predetermined overhead rate, Manufacturing costs are as follows: Dm 80,000 DL 101,400 Variable OH 15,600 Fixed oH 54,600 1- Calculate the unit costs for each of these four costs Direct materials costs