Productions Costs:

Direct material $$400$

Direct labor $$1,764$

Variable manufacturing overhead $$0\mathrm{.}4$

Total variable manufacturing costs per unit $$2,164\mathrm{.}4$

Fixed manufacturing overhead per year $$139,000$

In addition, the company has fixed selling and administrative costs:

Fixed selling costs per year $$50,000$

Fixed administrative costs per year $$65,000$

Selling price per cookie $$3\mathrm{.}86$

Number of cookies produced $2780000$

Number of cookies sold $2600000$

Full $($absorption$)$ costing :

Full cost per unit

Ending Inventory Full $($absorption$)$ costing

Variable costing :

Variable cost per unit

Ending Inventory Full $($absorption$)$ costing