The following data are for the year ended December 31, 2021:
Beginning Inventory	170,000	units
Ending Inventory	69,000	units
Sales	690,800	units
Selling Price	33.00	per unit
Variable manufacturing cost per unit	7.65	per unit
Variable operating (marketing) cost per unit sold	1.65	per unit sold
Fixed manufacturing costs	2,880,000
Fixed operating (marketing) costs	2,160,000
The Company budgeted:	450,000	units of goods sold in the month in which it occurs.
Assume standard costs per unit are the same for units in beginning inventory and units produced during the year.
Also, assume no price, spending, or efficiency variances. Any production-volume variance is written off to cost of goods sold. Do not type dollar signs ($) or spaces (_).
What is the Company's Fixed Overhead Cost per unit?		$per unit
What is the Company's Operating Income Difference?		$
What is the Company's Production-Volume Variance (for Absorption)?		$