PROBLEM 4 Ottawa Co. planned and actually manufactured 200,000 units in 2011, its first year of operation. Variable manufacturing cost was $20 per unit produced. Variable S&A expense was sold. Planned and actual fixed manufacturing costs were $600,000. $400,000. 120,000 units were sold at $40 per unit. $10 per unit Fixed S&A cost was Prepare a yariable costing statement