McIntosh, Inc. reports the following information: Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs A. $63.36 B. $119.00 C. $91.36 D. $59.00 550 70 units units 620 units $180 per unit $28 per unit $17 per unit $14 per unit $17,800 per year $4 per unit $13,000 per year