TC Motors assembles and sells motor vehicles, and uses standard costing. Actual data relating to April and May are April May cdots Unit data: quad Beginning inventory 0 150 quad Production 500 400 quad Sales 350 520 Variable costs: quad Manufacturing cost per unit produced $10,000 $10,000 quad Operating (marketing) cost per unit sold $3,000 $3,000 Fixed costs: quad Manufacturing costs $2,000,000 $2,000,000 quad Operating (marketing) costs $600,000 $600,000 The selling price per vehicle is $26,000. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 500 units. There are no price, efficiency, or rate variances. Any production-volume variance is written off to COGS in the month in which it occ