Kim, Inc. began business at the start of the current year and maintains its accounting records on an absorption-cost basis.The following selected information appeared on the company's income statement and end-of-year balance sheet:

Income Statement Data:

Sales Revenues (35,000 units x $22) $770,000

Gross Margin $210,000

Total sales and admin expense $160,000

Balance Sheet Data:

Ending finished goods inventory (12,000 units) $192,000

Kim achieved its planned production level for the year. The company's fixed manufacturing overhead totaled $141,000, and the firm paid a 10% commission based on gross sales dollars to its sales force. Required: A. How many units did Kim plan to produce during the year? B. How much fixed manufacturing overhead did the company apply to each unit produced? C. Compute Kim's cost of goods sold. D. How much variable cost did the company attach to each unit manufactured?