NE 10.1 Absorption Costing Systems LO 1 A firm makes a product with variable manufac- turing costs equal to $3 per unit and fixed man- ufacturing costs of $10,000. The product cost is based on an average cost per unit. The company plans to sell 1,000 units for $15 apiece. What is the profit for the company if 1,000, 1,200, and 1,400 units are made, but only 1,000 are sold? (Assume no beginning inventory.)