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Waterway Industries sells its product for $90 per unit. During 2016, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $23, direct labor $15, and variable overhead $5. Fixed costs are: $2000anufacturing overhead, and $90000 selling and administrative expenses. Cost of goods sold under absorption costing is O $2550000 $2750000 $2376000. $2150000 Click if you would like to Show Work for this