Kyler Corporation is a manufacturer of computer accessories. It uses absorption costing based on standard costs and reports the following data for 2014 EEE (Click the icon to view the data.) There are no price, spending, or efficiency variances. Actual operating costs equal budgeted operating costs. The production-volume variance is written off to cost of goods sold. For each choice of denominator level, the budgeted production cost per unit is also the cost per unit of beginning inventory Read the reguirements. Data Table Theoretical capacity 270,000 units Practical capacity 225,000 units Normal capacity utilization 202,500 units Selling price 43 per unit Beginning inventory 20,000 units Production 215,000 units Sales volume 230,000 units Variable budgeted manufacturing cost 3 per unit nt Total budgeted fixed manufacturing costs 2,835,000 Total budgeted operating (non-manuf.) costs (all fixed) s 200,000