r anincome statemnt lor San, Febs, mach Pre pare o econciliation for march 1. Prepa Q. January February March Unit data Beginning inventory Production Sales 1,000 700) 300 800 800 300 ,250 1,500 Variable costs Manufacturing cost per unit produced S 900 S 900S 900 Operating (marketing) cost per unit sold $ 600 S 600 600 Fixed costs Manufacturing costs Operating (marketing) costs 400,000 $400,000 $400,000 $140,000 $140,000 $140,000 The selling price per unit is $2,500. The budgeted level of production used to calcutate the budgeted fixed manufacturing cost per unit 1s 1,000 units.There are no price, efficiency, or spending variances. Any production-volume variance is written of to cost of goods sold in the month in which it occurs