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Productions Costs: Direct material $ 0.60 Direct labor $ 1.00 Variable manufacturing overhead $ 0.40 Total variable manufacturing costs per unit $ 2.00 Fixed manufacturing

Productions Costs:
Direct material $ 0.60
Direct labor $ 1.00
Variable manufacturing overhead $ 0.40
Total variable manufacturing costs per unit $ 2.00
Fixed manufacturing overhead per year $ 139,000.00
In addition, the company has fixed selling and administrative costs:
Fixed selling costs per year $ 50,000.00
Fixed administrative costs per year $ 65,000.00
Selling price per cookie $ 3.75
Number of cookies produced 2,780,000
Number of cookies sold 2,600,000
Full (absorption) costing :
Full cost per unit ?
Ending Inventory Full (absorption) costing ?
Variable costing :
Variable cost per unit ?
Ending Inventory Variable costing ?

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