Forde Corporation The following information has been extracted from the financial records of Forde Corporation for its first year of operations: Units produced Units sold Variable costs per unit: Direct material Direct labor 10,000 7,000 $8 9 Manufacturing overhead 3 SG&A 4 Fixed costs: Manufacturing overhead SG&A $70,000 30,000 Refer to Forde Corporation. Based on absorption costing, the Cost of Goods Manufactured for Forde Corporation's first year would be Select one: a. $270,000. b. $300,000. c. $210,000. d. $200,000.