Fort Smith Technologies incurred the following costs during the past year when planned production and actual production each totaled 20,000 units Direct material used Direct Labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative cost Fixed selling and administrative cost $350,000 130,000 240,000 170,000 175,000 35,000 Fort Smith perust inventortable cost under variable costing is Me Choice 51750 $48.50 $33.00 $36.00