Question 3 30 pts Hall Cosmetics Corporation company has the following costs associated with its production and sales. 0 Beginning Inventory Units Produced Units Sold Selling Price per Unit Variable Sales and Administration Expenses 63,500 52,800 $ 18.00 $ 2.00 $ 112,500 Fixed Sales and Administration Expenses Direct Material Cost per Unit $ 4.00 Direct Labor Cost per Unit $ 5.00 Variable Manufacturing Overhead Cost per Unit $ 2.50 Fixed Manufacturing Overhead Cost per Unit $ 190,500 Calculate the Cost per Unit using the Variable Income Statement Method Prepare a Variable Income Statement as of December 31, 2020