pter 19 Homework Saved Sales price per unit $ 300 per Units produced this year unit Units sold this year 120,000 units Units in beginning-year inventory 123, 250 units Beginning inventory costs 3, 250 units Variable (3,250 units * $135) $ Fixed (3,250 units * $80) 438,750 260,000 Total $ 698,750 Manufacturing costs this year Direct materials $ Direct labor unit Overhead costs this year Variable overhead $3,000,000 Fixed overhead $7,600,000 Selling and administrative costs this year Variable $1,400,000 Fixed 4,600,000 50 per unit 64 Per Help Se Manufacturing costs this year Direct materials 50 per 64 per Direct labor unit Overhead costs this year unit Variable overhead Fixed overhead $3,000,000 Selling and administrative costs this year $7,600,000 Variable Fixed $1,400,000 4,600,000 3. Fill in the blanks: The dollar difference in variable costing income and absorption costing income fixed overhead per unit