Seville, LLC produced one product during its first year of operation. The following was the cost structure for that first year Variable costs: SG&A Production Fixed costs (total cost incurred for the year): SG&A Production $2 per unit $4 per unit $14,000 $20,000 Assume for this question only that Seville, LLC produced 5,000 units and sold 4,500 units in the current year. If Seville uses absorption costing, it would deduct period costs of $27,000 $23,000 $34,000 $24,000