The accounting records for Dinner Manufacturing Company included the following cost information relating to its first year of operations Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead $54,000 586,000 $97,000 $25,000 Asume the company produced 10.000 units of inventory and sold 6,000 of these units during the year for 5194000. The cost per unit under variable and absorption costing would be respectively The accounting records for Moss Manufacturing Company included the following cost formation relating to its first year of operations Direct materials Direct Labor Fixed manufacturing overhead Variable sanufacturing overhead $25,500 $40,000 $41,000 119,000 Anther company produce 10.000 unts of inventory and sold 6.900 of these it for 5116,610 What amount of finished goods will be reported on the balance sheet at the end of the year under variable costing