Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. $ 310 per unit 100,000 units 103,500 units 3,500 units $ 455,000 262,500 $ 717,500 Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (3,500 units * $130) Fixed (3,500 units X $75) Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed $ $ 46 per unit 64 per unit $3,200,000 $7,400,000 $1,450,000 4,600,000 3. Fill in the blanks: The dollar difference in variable costing income and absorption costing income = units fixed overhead per unit