Johnson Corporation is a manufacturer of computer accessories. It uses absorption costing based on standard costs and reports the following data for the year.Theoretical capacity 270,000 units Practical capacity 225,000 units Normal capacity utilization 202,500 units Selling price $36 per unit Beginning inventory 30,000 units Production 205,000 units Sales volume 215,000 units Variable budgeted manufacturing cost $6 per unit Total budgeted fixed manufacturing costs $2,835,000 Total budgeted operating (non-mfg.) costs (all fixed) $220,000There are no rate or efficiency variances. Actual operating costs equal budgeted operating costs. The production-volume variance is written off to COGS. For each choice of denominator level, the budgeted production cost per unit is also the cost per unit of beginning inventory