Selling price per unit S68 Manufacturing costs Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expensers: Variable selling and administrative expense per unit sold S 6 Fixed selling and administrative expense per year S 61.000 S10 s 220.000 Year 1 Year 2 Units in beginning inventory Units produced during the year 11000 10000 Uhits sois during the ye1 Units in ending inventory 0 1000 10.000 7000 1 000 400o Th.net operatin incomepois) un iervariable coming int.riisstosegt s 52000