Satum produces and sells computer hard drives for $1.800 per unit. In 2020, 125.000 lard drives were produced and 115.956 were sold Other information for the year includes: Direct materials Direct manufacturing labor Variable manufacturing costs Sales commission Fixed manufacturing costs Administrative expemes, allowed 5 98 per unit $ 115 per unit $ 230 per unit $ 55 per unit 5 76 per unit $115 per unit What is the inventoriable cost per uniting absorption cost 5574 5443 0151 555 Ellen Corporation manufactured 310,700 beer mugs during April. The variable overhead cost-allocation base is $9.00 per machine-hour. The following valable overhead data pertanto April Production Machine-hours Variable overed cost per machine hour 310,700 units 15.600 hours $11.75 Budgeted 310.700 units 13.000 hours 39.00 What is the variable overhead spending variante? 57.100 Ulv $42.900 52100 Uvorable O $12.100 Ft