Selling price $ 148 Units in beginning inventory Units produced Units sold Units in ending inventory 0 3,500 3,050 450 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 51 28 5 7 $70,000 $27. 456 Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 148 Units in beginning inventory Units produced Units sold Units in ending inventory 3,500 3,050 450 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 51 $ 28 $ 5 $ 7 $70,000 $27, 450 Multiple Choice $97,450 $134,200 $112,850 $219,600