Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. $ 320 per unit 120,000 units 124,000 units 4,000 units $ 520,000 300,000 820,000 $ Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (4,000 units * $130) Fixed (4,000 units * $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 $ S 42 per unit 64 per unit $3,200,000 $ 7,200,000 $1,350,000 4,600,000 3. Fill in the blanks: The dollar difference in variable costing income and absorption costing income - units fixed overhead per unit