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PROBLEM 2-12 points Roberts, which began business at the start of the current year, had the following data: Planned and actual production: 40,000 units Sales: 37,000 units at $15 per unit Production costs: Variable: $4 per unit Fixed: $260,000 Selling and administrative costs: Variable: $1 per unit Fixed: $32,000 Show all computations. a) Prepare a Variable Costing Income Statement. b) Compute BE in units. M