Required information (The following information applies to the questions displayed below.) Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. 310 per unit 115,000 units 119,000 units 4,000 units $ 540,000 320,000 860,000 $ Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (4,000 units x $135) Fixed (4,000 units x $80) Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed 42 per unit 70 per unit $ $3,200,000 $7,600,000 $1,450,000 4,000,000 3. Fill in the blanks: The dollar difference in variable costing income and absorption costing income = units fixed overhead per unit