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4KPIay Inc. manufactures and sells So-inch television and uses standard costing. Actual data relating to January, February, and March 2018 are: Unit data: Beginning inventory Production Sales Variable costs: Manufacturing cost per unit produced Operating (marketing) cost per unit sold January 1,000 700 900 600 February 300 800 BOO 900 600 March 1 ,250 1,500 900 600