Questions 12 through 14 are based on the following information: Osprey Co. uses normal job costing. The firm does not prorate over/under allocated MOH and uses first-in-first-out (FIFO) inventory flow. In 2021, they had the following costs: DM $10 per unit DL $2 per unit VMOH rate $6 per unit; $230,000 actually spent FMOH rate $4 per unit; $150,000 actually spent Variable selling costs $1 per unit sold Fixed administrative costs $100,000 At the beginning of 2021, Osprey had no work in process (WIP) but had 3,000 units in finished goods inventory. Each of these units had a cost of $16 using variable costing but a cost of $19 using absorption costing. During 2021 , Osprey produced 28,000 units and sold 30,000 units. There was no ending WIP. Using absorption costing, calculate Osprey's 2021 Cost of Goods Sold before any adjustments for over/under allocated MOH. (partial credit is available if you show your work, partial credit) could make a substantial difference in your grade.). Now show the COGS that should be reported on the absorption costing income statement, meaning you need to calculate any needed adjustments and make those adjustments in order to show the final COGS for 2021. (partial credit is available if you show your work) Assuming Osprey used absorption costing in 2020, what was the Fixed Manufacturing Overhear cost per unit for the units manufactured in 2020