Last year, Harold Company produced 16,500 units and sold 15,500 units. The company had no beginning inventory. Harold incurred the followin costs: Direct materials per unit Direct labor per unit Variable overhead per unit Total fixed manufacturing overhead Total selling and administrative Sales Price per unit The cost per unit under variable costing is $34 $10 $11 $132,000 $18,000 $130

Last year. Harold Company produced 16,500 units and sold 15,500 units. The company had no beginning inventory. Harold incurred the followin costs: The cost per unit under variable costing is