Problem I . A manufacturing company that produces a single product has provided the fold concerning its most recent month of operations: ovided the following data Selling price... $138 Units in beginning inventory.... Units produced Units sold. Units in ending inventory. 4.000 3,400 Variable costs per unit: Direct materials.... Direct labor.. Variable manufacturing overhead........ Variable selling and administrative ........ $38 $51 $6 Fixed costs: Fixed manufacturing overhead ............... Fixed selling and administrative............. $100.000 $25.900 1. Calculate absorption cost per unit Calculate Variable cost per unit 3. Calculate fixed manufacturing overhead in Ending Inventory. 4. Prepare the variable Costing Income Statement