If the company is using variable costing, how much is cost of goods sold and volume variance, respectively? PUGNA CORP is a company specializing in manufacturing and selling customized and specialized neck pillows. The seling price of each pillow is P750 per unit. On its first month of operations, 3,500 units were produced where 2.500 units were sold. Actual food costs are the same as budgeted faxed costs. The company is using a denominator level of activity of 4,000 units. Information on its costs was as follows Vanable co Direct materials Direct labor Manufacturing overhead Selling costs Administrative costs Fixed cost Selling costs Administrative costs Manufacturing overhead O None None OP1000,000 50,000 000 OP1000,000 ne 500,000 600.000 300,000 200,000 90,000 50,000 250,000 400,000